地方本科院校的商科人才主要应具备以下几种财务实践能力:一是财务知识的认知和学习能力。这是商科学生未来职业发展的基础。二是财务核算与分析能力。即从纷繁复杂的经济现象中提炼出有用信息,并能对相关信息进行确认、计量、计算和分析的能力。三是财务信息化处理能力。即能运用现代信息工具,熟练操作有关财务软件,能设计或调整所应用的财务软件程序。四是财务职业判断及预决策能力。五是财务适应能力及财务管理创新能力。 The commercial talents of local undergraduate colleges should mainly have the following financial practical ability: First, the cognitive and learning ability of financial knowledge. This is the basis for the future development of business students. Second, financial accounting and analysis capabilities. The ability to extract useful information from complex economic phenomena and identify, measure, calculate, and analyze relevant information. Third, financial information processing capabilities. That is to use modern information tools, proficiency in financial software, design or adjustment of the application of financial software programs. Fourth, financial career judgment and pre-decision-making ability. Fifth, financial adaptability and financial management innovation ability.