企业财务人员素质测评体系研究

Study on the Measuring and Appraising System for Enterprise Accounting Personnel

根据企业财务工作的特点,在对财务人员素质要求进行深入分析的基础之上提出了一整套评价企业财务工作者素质的测评指标体系,并利用模糊数学模型和德尔菲法对各个层次的测评指标进行了标准化和定量化,特别是在确定各测评要素的权重时结合了小组测评和专家测评、模糊转换等较为客观、定量的方法,以尽可能地排除主观性的判断。同时,企业根据对其财务人员素质测评的结果,可以更好地对全体财务人员进行优化配置,用人所长,避人所短,也能对他们有针对性地进行开发和培训。

This paper analyzes the quality demands for accounting personnel in their work. It brings forward ＂CIAPLB＂ index system of measuring and appraising, which ensures of appraising grades and weights for several the items and elements concerned by exerting illegibility mathematic model and Deher. It presents the synthesis appraisal matrix to analyze the quality of accounting personnel.