Township State-Owned Enterprise Financial Personnel Competence and Promotion Path Study

镇级国企财务工作的主体是财务人员，财务人员的胜任能力对国企财务工作的顺利开展有直接影响，甚至关系到国企的财务绩效和可持续发展。文章从知识、技能、职业道德和经验四个方面研究镇级国企财务人员的胜任能力，在分析现状的基础上，设计了镇级国企财务人员胜任能力框架，并以此框架为导向，探索提升镇级国企财务人员胜任能力的“21”路径，助力镇级国企财务管理水平提高，推动其健康发展。The main body of financial work of township state-owned enterprises is financial personnel, and the competence of financial personnel has a direct impact on the smooth development of financial work of state-owned enterprises, and even relates to the financial performance and sustainable development of state-owned enterprises. This paper studies the competency of financial personnel of township soes from four aspects: knowledge, skills, professional ethics and experience. Based on the analysis of the current situation, it designs the competency framework of township soes’ financial personnel. Guided by this framework, it explores “21” paths to improve the competency of township soes’ financial personnel, so as to help improve the financial management level of township soes and promote their healthy development.