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财务机构信息能力是一项关键性的企业能力,在西方财务领域得到了高度的重视,而在我国财务领域尚未得到充分关注。本文基于我国财务机构的样本数据,借助于结构方程模型,对财务机构信息能力体系的内部契合机制进行了解析,揭示了各能力要素之间的相互影响机制,发现了优势路径的功能和不足之处,从而为财务机构信息能力的开发提供了理论借鉴,并提出我国财务机构信息能力开发的重心应由财务信息管理向非财务信息管理过渡。
The financial capability of financial institutions is a key capability of enterprises, which has received a great deal of attention in the field of western finance. However, it has not received sufficient attention in the financial field of our country. Based on the sample data of China’s financial institutions, this paper analyzes the internal matching mechanism of the financial institutions’ information capacity system by means of the structural equation model, reveals the mutual influence mechanism among the various competency elements and discovers the functions and deficiencies of the superiority paths Which provides a theoretical reference for the development of information capabilities of financial institutions and points out that the focus of information capabilities development in China’s financial institutions should be shifted from financial information management to non-financial information management.