余 鑑于 俊 傑Chien,YuChien-chieh,Yu李桂蘭Kuei-lan, Lee2019-09-032016-8-192019-09-032011http://etds.lib.ntnu.edu.tw/cgi-bin/gs32/gsweb.cgi?o=dstdcdr&s=id=%22GN0097712123%22.&%22.id.&http://rportal.lib.ntnu.edu.tw:80/handle/20.500.12235/96599中小企業是帶動台灣經濟續成長及維持社會秩序的重要力量，惟因規模普遍較小，加上專業人力缺乏與資訊不足，企業往往無法單憑一己之力，解決所有經營管理上的問題，特別以財務管理問題如資金籌措及管理最為嚴重，財務管理顧問是由財務面切入診斷並輔導企業解決融資及財務管理問題，然而診斷輔導工作係由顧問所推動，顧問是否具備工作上所需的專業能力與技巧，會是輔導工作成敗的攸關因素。本研究旨在瞭解財務管理顧問輔導中小企業時應具備之核心能力。研究過程透過相關文獻探討以建構核心能力之理論基礎和架構，整理出財務管理顧問能力需求項目為知識、技能及態度等三大構面七十五項能力項目，經專家審查後編製問卷，運用修正式德菲法三回合問卷歸納出財務管理專業知識、顧問通識知識、ㄧ般及管理技能、顧問輔導技能、個人特質與職業道德等六大分類及五十九項核心能力，再以其重要性歸納二十九項重要的核心能力。透過本研究所探討之財務管理顧問能力內涵項目，於個人層面，提供給顧問及有心從事顧問的人自我能力提昇之參考；於組織層面，提供業界尋找合適專業人才及培訓專業顧問之依據；此外，可讓相關領域人士瞭解財務管理顧問對於中小企業的重要性，且需肩負多項能力，如此提供相關文獻與後續研究，以作為主題的推廣與延伸。SMEs are the important engine for Taiwan’s economic development and also the tool to maintain the country's social model. Still however, the Taiwanese enterprises can not solve themselves all the problems of management as they are in general small, they lack of professional human resources and information, have weak ability of raising the capital and lack of financing channels. The financial management consultants form their diagnosis from the financial point of view and assist enterprises to help them avoid finance& management problems. This is the essence of their work. However, these are the professional ability and skills of the consultants themselves which will at the end decide upon the success or the failure of their aid. The purpose for this paper is to define the core abilities which the financial consultants should possess in order to be able to assist the enterprises. Some theories aiming at structuring the concept of “ability” seem to indicate that the concept belongs to the three main fields i.e. “knowledge”, ”skill” and ”attitude”, which could be further split on 6 sub-fields of “professional finance and management knowledge”, ”general management skill”, ”consult& assist skill”, ”personal traits” and “ethical standards”. More detailed breakdown of those reaches 75 characteristics. Experts’ responses to the questionnaires prepared 3 times according to the modified Delphi methodology confirm the division of the abilities into 6 main sub-fields mentioned above but in further breakdown only 59 core abilities are highlighted. Moreover, if the importance factor is taken into account the latter number is reduced to merely 29 items. These are the core abilitiesthat should be exercised with the financial management consultants or wannabes for their professional development and used as the point of reference for the institutions which train them and intend to hire them. It is important to realize that the financial management consultants are important for SMEs and they should have many abilities. Thus, this article can be a base for further research in this area.中小企業財務管理顧問核心能力SMEsFinancial ManagementKey Competency