我国财务主管人员业务素质能力平衡记分卡解析  

The Parsing of the Balanced Scorecard of Financial Executives' Business Quality and Ability in China

作　　者：于素君[1] 杨春丽[1] 张同健[1] 

机构地区：[1]乐山师范学院,四川乐山614004

出　　处：《山东商业职业技术学院学报》2014年第2期23-27,共5页Journal of Shandong Institute of Commerce and Technology

基　　金：国家社会科学基金(11BJL074)

摘　　要：财务主管人员业务素质能力的开发是财务人力资源管理的一个重要方向。新时期的财务主管人员不仅需要具有坚实的理论功底和丰富的实践经验,还应具备高瞻远瞩的眼光和四顾天下的胸怀。基于平衡记分卡理论,借助于验证性因子分析方法,经验性的研究揭示了我国财务主管人员业务素质能力的内部机理,发现了素质能力的优势与不足,为财务机构的财务主管培训战略提供了理论依据,也为财务主管的自我修炼提供了思维启示。The development about business quality and ability of financial executives is an important direc- tion of the financial and human resources management. The finance executives in the new period need not only have a solid theoretical knowledge and rich practical experience, but also should have forward - looking vision and mind of finding the world. Based on the balanced scorecard theory, by using confirmatory factor analysis method, empirical study reveals the internal mechanism of quality and ability of our country＇s financial executives business, discovering advantages and problems of quality and ability,. It provides the theoretical basis for the training strategy of finance chief in financial institutions, and provides thinking enlightenment for self cultivation of the finance director.

关 键 词：财务主管 业务素质能力 平衡记分卡 流程再造 验证性因子分析 

分 类 号：F230[经济管理—会计学]