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作为为企业创造持续竞争优势的财务能力,对提升企业核心竞争力具有重要意义,因此对财务能力进行评价的指标设计亦显得尤为重要。目前我国企业财务管理还不够完善,财务能力也没有得到足够的重视,因此对评价指标体系的设计也缺乏重视。本文通过选择指标、建立评价模型等,从而确定企业财务能力的一个评价模型,期望对企业分析财务能力具有一定的指导意义。
As a financial ability to create sustainable competitive advantage for enterprises, to enhance the core competitiveness of enterprises is of great significance, so the financial capacity of the evaluation of the design of indicators is also very important. At present, the financial management in our country is still not perfect, and the financial ability has not been given enough attention. Therefore, the design of the evaluation index system lacks attention. In this paper, an evaluation model of financial capability of enterprises is established by selecting indicators and establishing evaluation models, which are expected to have some guiding significance for enterprises to analyze their financial capabilities.