高职院校财务人员职业胜任能力研究

发布时间：2018-11-23 08:17

【摘要】：有效的财务管理能够降低和抵御生存风险，提高竞争力，以低成本获得高收益，财务人员人力资源开发管理是影响财务管理绩效的重要因素，其中的财务人员职业胜任能力是近年来财务管理和人力资源管理方面的研究重点之一。随着知识经济的发展和高职院校发展环境的变化，对高职院校财务人员的传统职业能力要求已经不能满足单位战略实施的需要。目前，国内外学者从多个角度对高职院校财务人员职业胜任能力提出了各种观点，但是我国还未建立起完整系统的财务人员胜任能力框架体系和相应的能力评价体系，这不利于培养财务人员胜任能力及以此为目标的我国会计、审计等财务教育体系的深化改革，也不利于高职院校对财务人员进行选拔、考核与评估。构建起我国的高职院校财务人员胜任能力体系具有深远的理论和现实意义，既可以指导财务理论的研究和财务教育的方向，又可以实现高校财务的开源节流，优化教学资源配置，实现教育投资社会效益与经济效益最大化。本文运用规范的方法研究财务人员职业胜任能力框架的构建问题。文章首先对国内外研究文献进行简要梳理，界定了论文研究的对象，借鉴人力资源管理领域较为成熟的胜任能力理论来研究高职院校财务人员职业胜任能力框架的问题；其次通过对高职院校财务人员职业胜任能力的问卷调查及比较分析，研究构建了一般财务人员初始胜任模型，包括三组25个胜任力特征因素；获取财务人员职业胜任能力的实际资料与数据并进行规范的分析。在上述研究的基础上，采用以能力要素法为主、结合应用功能分析法的分析框架，设计出了涵盖职业知识、职业技能、个人特质三大模块的能力框架；然后，通过对高职院校财务人员职业胜任能力的现状分析，归纳出目前高职院校财务人员职业胜任能力中存在的问题，，主要有素质较低、资产管理薄弱和风险意识不强、专业知识技能相对欠缺、工作消极散漫；最后，从提高财务人员的职业道德、培养风险意识、结合财务战略，提高财务人员业务能力、加强高效沟通及团队建设、财务人员绩效考核等途径探讨高职院校财务人员职业胜任能力的建设。
[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.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G717.5

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