中文摘要：

采用结构方程（SEM）的验证性因素分析（CFA）法，验证企业财务制度有效性的关键影响因素及作用路径理论模型。研究表明：财务制度设计通过财务制度修订频率、权责边界清晰度及员工参与薪酬制度设计的程度显著影响财务制度的有效性；财务安全理念通过制度认同度、管理层重视度及制度刚性的认识度显著影响财务制度的有效性；财务制度执行机制通过白激励机制、监督机制和惩罚机制显著影响财务制度的有效性。研究结果为企业动态优化和有效执行财务制度提供理论依据和方法支持。

英文摘要：

A theoretical model of the key factors affecting the effectiveness of enterprise financial system was conducted by using the structure equation model （SEM） method of confirmatory fac- tor analysis （CFA）. The results show that financial institutional design has a marked impact on fi- nancial institutional availability through frequency of financial institutional revision, clarity of bound- ary of rights and responsibilities, involvement of employee in institutional design of salary; con- cept of financial safety has a marked impact on financial institutional availability through accept- ance of institution, attention from management, understanding of rigid; implementation mecha- nism of financial institution has a marked impact on financial institutional availability by self- strengthening system, oversight system and punishing system. This study will provide the theory with foundation of dynamic optimization and efficient implementation of enterprise financial system.