对学习型财务组织的思考  

Thinking on learning - type flnancial organization

作　　者：俞军[1] 王海斌[1] 

机构地区：[1]新疆财经学院会计系,新疆乌鲁木齐830012

出　　处：《重庆工商大学学报（西部经济论坛）》2003年第6期73-75,共3页

摘　　要：学习型财务组织以核心竞争力为导向,注重对财务控制、财务预测与决策以及战略财务的管理,包括组织、人员、学习、知识、技术五个子系统,分为个人、团体、联盟三个层次,构建学习型财务组织应制定促进财务机构学习的管理规则,推进学习型财务管理体制建设,并及时发现和纠正构建中可能出现的问题。Leaming-type financial organization focusess on core competitive power and attach importance to financial control, financial prediction,decision - making and the management of financial affairs. It includes five systems, namely organization, personnel, leaming, knowledge and technique, and three Ievels, namely individual, group and alliance. It can promote the improvement of the quality of financial personnels, management efficiency and the development of financial control theories. Industries should work out some rules to encourage financial organizations to learn, propel the construction of leaming - type financial control system, and find and solve the problems timely which arise in the construction.

关 键 词：学习型财务组织 财务管理体制 财务人员 个体学习 团队学习 联盟学习 企业 

分 类 号：F275[经济管理—企业管理] F279.21[经济管理—国民经济]