基于财务集中管控的铁路财会人才队伍能力提升研究  

Research on Enhancing the Ability of Railway Finance and Accounting Talent Team Based on Centralized Financial Control

作　　者：闫翔 唐恩斌 YAN Xiang;TANG Enbin(Institute of Economics and Management,China Railway Economic Planning and Research Institute Co.,Ltd.,Beijing 100038,China)

机构地区：[1]中国铁路经济规划研究院有限公司经济与管理研究所,北京100038

出　　处：《铁道经济研究》2024年第2期51-57,共7页Railway Economics Research

基　　金：中国国家铁路集团有限公司科技研究开发计划课题(K2022Z009);中国国家铁路集团有限公司科技研究开发计划软科学课题(揭榜挂帅)(2023F003(JB));中国国家铁路集团有限公司科研专项课题(J2022Z401)。

摘　　要：国铁集团财务集中管控导致财会人员工作内容、工作方式发生直接变化,对于财会人员的专业能力、工作理念等方面提出了更高的要求。基于铁路财务集中管控的财会人才队伍建设,主要从国铁集团财务集中管控总体架构、财会人才队伍建设、AMO理论3个层面进行了分析;在剖析铁路财会人才队伍能力现状和存在问题的基础上,提出提升铁路财会人才队伍能力对策,即:提升财会人才队伍能力,激发财会人才队伍动机,增加财会人才队伍机会,更好地保障国铁集团铁路财务集中管控顺利开展。The centralized financial control of China Railway has led to direct changes in the work content and methods of finan⁃cial and accounting personnel,which has put forward demanding requirements for their professional abilities and work concepts.The construction of a financial and accounting talent team based on centralized financial control of railways has been analyzed from three as⁃pects:the overall structure of China Railway's financial centralized control,the construction of financial and accounting talent team,and the AMO theory.On the basis of analyzing the current situation and existing problems of the railway finance and accounting talent team,this paper proposes the strategy to enhance the ability of the railway finance and accounting talent team:improving the ability of the finance and accounting talent team,stimulating the motivation of the finance and accounting talent team,and providing opportuni⁃ties for the finance and accounting talent team,so as to ensure the successful implementation of the centralized financial control of the China Railway.

关 键 词：铁路 财务集中管控 AMO理论 财务共享 财会人才队伍 能力 动机 机会 对策 

分 类 号：F530.68[经济管理—产业经济] F532.6F272.92