中文摘要：

财务人员素质能力是我国财务机构关注的一个热点，但一直停滞于理论层面的探讨，缺乏实质性的进展，因而对实务操作促进乏力。基于平衡记分卡的思想，借助于验证性因子分析方法，经验性的研究揭示了财务人员业务素质能力的微观机理，展现了业务素质能力变化的动态性特征，发现了优势功能及不足之处，从而为财务机构人力资源开发的深化提供了理论依据。

英文摘要：

The professional competence of financial staff is a focus of attention of China＇ s financial institutions, but it has been stalled in the theoretical discussion and lack of substantial progress, thus cannot promote the practical operation much. Based on the balanced scorecard, by using confirmatory factor analysis method, empirical study on the professional competence of financial staff reveals its microscopic mechanism, shows the dynamic features of its changes, finds its advantages and disadvantages so as to pro- vide a theoretical basis for the deepening of human resources development in financial institutions.