中文摘要：

企业管理的转型对传统的财务会计提出了挑战,企业财务人员如何适应管理环境的变化来强化素质、提升素质能力,这一问题对完善财务管理理论与方法以及推动企业管理的升级转型具有现实意义。但是,财务人员的素质能力提升应从哪些方面进行,其实现路径是什么？目前理论界的相关研究较少。在对素质理论进行梳理的基础上,本文以开盛生物公司为研究对象,对该公司管理转型下财务人员面临的困境以及财务人员的素质能力提升过程进行了归纳总结。研究结果表明：财务人员的素质能力提升应从财务领悟感知能力、财务知识结构能力与财务权变应用能力三个方面进行。实现财务人员能力提升的路径是：首先,培养财务人员的财务领悟感知能力,改变财务人员的思维理念;其次,改善财务人员的知识结构,提升财务人员的专业技术水平;最后,提高财务人员的权变应用能力,增强财务人员的整合适应性。最终,在此基础上建立了企业财务人员的素质能力提升路径理论框架。研究结论对丰富财务管理理论,指导企业财务人员素质能力提升以及推动企业转型升级具有理论与实践指导意义。

英文摘要：

The transition of enterprise management is bound to pose a challenge to the traditional financial accounting.To study how the financial staff enhance their competencies to adapt to the changing management environment has practical significance for the improvement of financial management theories and methods as well as the upgrading and transformation of enterprise management.However,little research has been conducted on which aspects of competency the financial staff should enhance,or what is the path to attain this goal.Based on the theory of competencies enhancement,this paper selects KaiSheng Biotech Company as the subject to study the financial staff＇s predicament and how they manage to enhance their competencies during the management transition.The results show that：The competencies enhancement includes the capacity of awareness and perception of finance,the capacity of knowledge structure of finance,and the capacity of contingency and application of finance.The path to enhance competencies of financial staff is：Firstly,training the capacity of awareness and perception of finance so as to change their ideas and conceptions;secondly,improving the knowledge structure to enhance the competencies of financial staff;finally,enhancing the capacity of contingency and application of finance to obtain integration adaptability.At last,this paper establishes a theoretical framework of the path to enhance financial staff＇s competencies,which has theoretical and practical significance for promoting the transformation and upgrading of enterprises,and may also enrich and guide financial staff to enhance their competencies.