【摘要】：有效的財務(wù)管理能夠降低和抵御生存風(fēng)險，提高競爭力，以低成本獲得高收益，財務(wù)人員人力資源開發(fā)管理是影響財務(wù)管理績效的重要因素，其中的財務(wù)人員職業(yè)勝任能力是近年來財務(wù)管理和人力資源管理方面的研究重點(diǎn)之一。隨著知識經(jīng)濟(jì)的發(fā)展和高職院校發(fā)展環(huán)境的變化，對高職院校財務(wù)人員的傳統(tǒng)職業(yè)能力要求已經(jīng)不能滿足單位戰(zhàn)略實施的需要。目前，國內(nèi)外學(xué)者從多個角度對高職院校財務(wù)人員職業(yè)勝任能力提出了各種觀點(diǎn)，但是我國還未建立起完整系統(tǒng)的財務(wù)人員勝任能力框架體系和相應(yīng)的能力評價體系，這不利于培養(yǎng)財務(wù)人員勝任能力及以此為目標(biāo)的我國會計、審計等財務(wù)教育體系的深化改革，也不利于高職院校對財務(wù)人員進(jìn)行選拔、考核與評估。構(gòu)建起我國的高職院校財務(wù)人員勝任能力體系具有深遠(yuǎn)的理論和現(xiàn)實意義，既可以指導(dǎo)財務(wù)理論的研究和財務(wù)教育的方向，又可以實現(xiàn)高校財務(wù)的開源節(jié)流，優(yōu)化教學(xué)資源配置，實現(xiàn)教育投資社會效益與經(jīng)濟(jì)效益最大化。 本文運(yùn)用規(guī)范的方法研究財務(wù)人員職業(yè)勝任能力框架的構(gòu)建問題。文章首先對國內(nèi)外研究文獻(xiàn)進(jìn)行簡要梳理，界定了論文研究的對象，借鑒人力資源管理領(lǐng)域較為成熟的勝任能力理論來研究高職院校財務(wù)人員職業(yè)勝任能力框架的問題；其次通過對高職院校財務(wù)人員職業(yè)勝任能力的問卷調(diào)查及比較分析，研究構(gòu)建了一般財務(wù)人員初始勝任模型，包括三組25個勝任力特征因素；獲取財務(wù)人員職業(yè)勝任能力的實際資料與數(shù)據(jù)并進(jìn)行規(guī)范的分析。在上述研究的基礎(chǔ)上，采用以能力要素法為主、結(jié)合應(yīng)用功能分析法的分析框架，設(shè)計出了涵蓋職業(yè)知識、職業(yè)技能、個人特質(zhì)三大模塊的能力框架；然后，通過對高職院校財務(wù)人員職業(yè)勝任能力的現(xiàn)狀分析，歸納出目前高職院校財務(wù)人員職業(yè)勝任能力中存在的問題，，主要有素質(zhì)較低、資產(chǎn)管理薄弱和風(fēng)險意識不強(qiáng)、專業(yè)知識技能相對欠缺、工作消極散漫；最后，從提高財務(wù)人員的職業(yè)道德、培養(yǎng)風(fēng)險意識、結(jié)合財務(wù)戰(zhàn)略，提高財務(wù)人員業(yè)務(wù)能力、加強(qiáng)高效溝通及團(tuán)隊建設(shè)、財務(wù)人員績效考核等途徑探討高職院校財務(wù)人員職業(yè)勝任能力的建設(shè)。
[Abstract]:Effective financial management can reduce and resist survival risks, improve competitiveness, and achieve high returns at low cost. Human resource development and management of financial personnel is an important factor affecting financial management performance. The professional competence of financial personnel is one of the research focuses in financial management and human resource management in recent years. With the development of knowledge economy and the change of the development environment of higher vocational colleges, the traditional professional ability requirements of financial personnel in higher vocational colleges can no longer meet the needs of the implementation of unit strategy. At present, scholars at home and abroad have put forward a variety of views on the professional competence of financial personnel in higher vocational colleges from many angles, but China has not yet established a complete system of financial personnel competency framework system and the corresponding competency evaluation system. This is not conducive to the deepening reform of the financial education system, such as training the competence of financial personnel and aiming at accounting and auditing in our country, nor is it conducive to the selection, assessment and evaluation of financial personnel in higher vocational colleges. It is of profound theoretical and practical significance to construct the competence system of financial personnel in higher vocational colleges of our country. It can not only guide the research of financial theory and the direction of financial education, but also realize the development of financial resources and cut down expenditure in colleges and universities. Optimize the allocation of teaching resources to maximize the social and economic benefits of educational investment. In this paper, the normative method is used to study the construction of professional competence framework for financial personnel. Firstly, this paper briefly combs the domestic and foreign research literature, defines the object of the thesis, and studies the vocational competence framework of financial personnel in higher vocational colleges by referring to the more mature competency theory in the field of human resources management. Secondly, through the questionnaire survey and comparative analysis of the professional competence of financial personnel in higher vocational colleges, this paper studies and constructs the initial competency model of general financial personnel, including three groups of 25 competency characteristics. Obtain the actual information and data of professional competence of financial personnel and conduct normative analysis. On the basis of the above research, this paper designs a competency framework which includes three modules: vocational knowledge, vocational skills and personal characteristics, using the analysis framework based on the ability factor method and the application of the functional analysis method. Then, by analyzing the present situation of the professional competence of the financial personnel in higher vocational colleges, the paper concludes the problems existing in the professional competence of the financial personnel in the vocational colleges at present. The main problems are low quality, weak asset management and weak risk consciousness. Lack of professional knowledge and skills, passive and loose work; Finally, in order to improve the professional ethics of financial personnel, cultivate risk awareness, combine financial strategy, improve financial personnel business ability, strengthen efficient communication and team building, This paper discusses the construction of professional competence of financial personnel in higher vocational colleges.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：G717.5

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