【摘要】 财务核心能力是财务活动中能够为企业不断创造价值、提供持续竞争优势的财务能力的集合体,主要包括CFO才能和制度安排、财务战略管理能力、财务运营管理能力、财务应变能力和财务创新能力。本文在回顾现有文献的基础上,提出了财务核心能力的概念,分析了财务核心能力的构成要素,并提出了培育和提升企业财务核心能力的具体措施。更多还原

【Abstract】 Financial core competence is the aggregate of the firm’s financial capabilities that could add value and provide sustained competitive advantage to the enterprises.It includes CFO’s talents,institutional arrangements,financial strategic management capabilities,financial operational management capabilities,financial resilience and financial innovative capabilities.This paper provides a review of the literature on financial core competence,gives the concept of financial core competence,analyzes the components of financial core competence and puts forward suggestions on the creating and improving of it.更多还原