全球經濟環境變遷與區域性經濟聯盟的影響下，台灣由過去自產外銷產品的模式，轉而將生產線移往區位條件較佳的國家，以因應複雜多變的產業環境。我國出口貿易持續呈現以科技產業的相關產出佔出口主要部份;科技產業乃為高資本且變化快速的產業，對於企業財務穩健運作及健全管理機制受到高階管理者重視。為達到企業營運績效，培養優秀具遠見之財務人員為現代科技產業集團新生目標，卓越之財務長更是企業永續成長的關鍵因素。 依據本研究結果發現，現今財務人員所應具備專業技能除傳統財務與會計技能;在實務上，軟性技能與個人特質更影響個人與組織績效表現差異。廣泛市場與文化知識、策略規劃與組織能力、良善的溝通協調能力和團隊合作、談判技巧、對於緊急情況的應變能力均成為企業任用選派財務人員基準。而在養成、訓練機制上，國內企業人事管理單位提供財務訓練制度所能帶來成效抱持保守態度。原因大致來自於無法快速適時修正訓練項目服膺金融環境，以及擔心佔用工作時間及主觀性印象促成。相較於中小型企業，大型企業集團擁有完整的企業大學與訓練體制;但與國外相同產業企業比較，明顯對於高階財務人員無相關養成機制，企業高階主管更不涉及內部專業人員訓練課程，使得實際訓練成效停滯於某一管理層級。專任財務長只仰賴由其他企業挖角產生，而非由內部培養而成，遠不及國外企業系統化的財務人員養成結構。 綜觀我國科技產業財務人員訓練機制，雖尚不及外國企業相關規範;但可窺見其逐漸建立相關體制。專業財務人員技能論之，其策略參與、維繫投資人關係、募資籌資方式優劣分析等嶄新技術專業，和結合軟性技能、個人特質的多元多樣能力，使得科技產業財務人員脫離舊有財會人員範疇，以整合型財務專業人員目標邁進。我國科技產業對於財務人員訓練，應適當修正相關機制因應市場環境，建立完整一連串的財務人員養成機制，取得企業專有高階專業的財務人員，為企業在多變競爭環境中注入成功因素。 / Impact of the global economic and environmental trends and under the regional economic union's influence, Taiwan’s economic model from produced for sale abroad product in the past, has transferred and moved the production line toward the better position condition countries, in accordance to complicated and diversified industrial environment. Our country export trade continues to present delivers by tech industry related occupies the export main part; the tech industry is the more capital and fast changing industry, and it receives the higher order superintendent regarding the business finance steady operation and the perfect management mechanism. In order to achieve the enterprise business targets, training of outstanding, foresight for the financial professionals is the modern tech industry groups’ newborn goal, remarkable financial officer is the key aspect that the enterprise continues forever to grow. Discovered based on this study that nowadays the professional skills required for financial professionals, without the traditional finance and accountant the skill, in the practice, the soft skill and individual special characteristic will make the difference performance for individual and the organization achievements. The widespread market and the cultural knowledge, the strategy plan and the organizing faculty, good communication coordinated ability and the team cooperation, the negotiations skill, becomes the enterprise regarding emergency case's strain capacity to assign details the financial professional’s datum. But in the fosters, education and training mechanism, the domestic enterprise human resource management department provides the financial training system is hard to be able to bring the good result. The reason comes from approximately in is unable at the right moment to revise the training project fast to obey the financial environment, as well as worried that takes the operating time and the subjective impression facilitates. Compares to the small and medium-sized enterprise, the large enterprise group with has the complete enterprise university and the training system, however, compares with the overseas same industrial enterprise, not is obviously related regarding the higher order financial professionals fosters mechanism, the enterprise higher management staff does not involve the internal specialists training program, causes the practical training result to stagnate at a management level only. Specially appointed financial director, normally admires by take from other enterprises through offering them a higher pay package, but not from the internal raise, the far inferior to overseas enterprise systematization's financial professionals foster system. Finally, Taiwan’s tech industry financial professionals foster mechanism, although was not good as oversea enterprises related standard, but may sneak a peek at it to establish the related system gradually. For the specialized financial professional skills, its strategy participation, maintains the relationship with investors, to solicit the capital fund raising way fit and unfit quality analysis and so on brand-new technical specialty, and combined with soft skill, individual special characteristic's multi-dimensional diverse ability, causes the tech industry financial professionals to be separated from the old finance and accounting personnel category, makes great strides forward by the conformity finance specialists goal. Our country tech industry fosters regarding the financial professional, still should revise the related mechanism suitably in accordance to the market environment, establishes the complete a succession of financial professional foster mechanism to obtains the enterprise appropriation higher order specialized financial professionals, add the successful factor for the enterprise in the changeable environment of competition.