| 我国财务机构信息能力体系经验性解析 |
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| 引用本文： | 赵霞,徐红梅,张同建.我国财务机构信息能力体系经验性解析[J].山东商业职业技术学院学报,2014(2):28-31,87. |
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| 作者姓名： | 赵霞 徐红梅 张同建 |
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| 作者单位： | [1]镇江市第四人民医院,江苏镇江212001 [2]江苏大学管理学院,江苏镇江212013 |
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| 基金项目： | 国家社会科学基金（12BG1025） |
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| 摘 要： | 财务机构是企业最重要的信息源，信息能力是财务机构最基本的业务能力。我国财务机构的信息能力远滞后于西方企业。信息能力体系的设计是信息能力研究的平台。基于我国企业财务机构的样本数据，借助于验证性因子分析方法，实证性的研究揭示了我国财务机构信息能力的内部机理，发现了优势要素的功能及劣势要素的不足，从而为财务机构的信息能力开发战略的制定和实施提供了理论借鉴。
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| 关 键 词： | 财务机构 信息能力 财务信息 信息内化能力 验证性因子分析 |
Empirical Analysis about Financial Institution Information Ability System in China |
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| Institution: | ZHAO Xia , XU Hong - mei, ZHANG Tong - jian ( 1. The Fourth People／s Hospital, Zhenjiang, Jiangsu 212001, China; 2. Jiangsu University, Zhenjiang, Jiangsu 212013, China ) |
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| Abstract: | Financial institution is the most important sources of information, and enterprise information ability is the most basic business ability of financial institutions. Information ability of our country＇s financial institutions is far lagging behind western companies＇. The design of information system is the platform of information ability research. Based on the sample data of enterprise financial institutions in our country, by using confirmatory factor analysis method, empirical study reveals the internal mechanism of our eountry~ financial institutions＇information ability, finding the function of advantage factors and the lack of disadvantage factors, to provide a theoretical reference for the formulation and implementation of the development strategy of information ability of financial institutions. |
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| Keywords: | financial institutions information ability financial information information internalization capacity confirmatory factor analysis |
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