我国财务主管人员业务素质能力平衡记分卡解析.pdfVIP

Vol. 14 No.2 山东商业职业技术学院学报 第 14 卷第2 期 2014 年4 月 Joumal of Shandong Institute of Commerce and Technology Apr.2014 j 财会与会融 3 我@财务运管人员此务素质 悦 IJ 卒衡化令予解祈 于素君1 ，杨春丽2 ，张同健2 ( 1.乐山师范学院，四川乐山 614∞4; 2. 乐山师范学院，四川乐山 614ω4 ) 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。 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 中图分类号: F230 文献标识码: A 文章编号: 1671 -4385(2014)02-∞23 -05 The Parsing of the Balanced Scorecard of Financial Executives Business Quality and Ability in China YU 5u - jun 1 ,YANG Chun -li2 ,ZHANG Tong - jian 2 ( 1. Leshan Normal College , Leshan , 5ichuan 614∞4 ， Chir叫 2. Leshan Nonnal College , Leshan , 5ichuan 614ω4 ， China ) Abstract: 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 theo町， by using confirmatory factor analysis method , empiri- cal study reveals the intemal mechanism of quality and ability of our countrys financial executives business , discov- ering advantages and problems of quality and ability ,. It provides