创新型企业综合财务能力系统分解与指标设计

The System Decomposes and Index Design of Integrated Financial Ability of Innovative Enterprises

建设创新型企业是构建创新型国家的基础,理论界和实务界已达成共识,但是,如何界定及评价创新型企业却是各持己见,成为各界关注的焦点问题。鉴于此从财务角度研究创新型企业综合财务能力系统,依据模块化理论将综合财务能力系统分解为创新能力、偿债能力、盈利能力、资本运营能力及发展能力五个子系统,设计各子系统的评价指标,采用德尔菲法确定各指标的评价标准,进而实现其适用性及可操作性。

The theorists and the practical field have reaehed a consensus that building innovative enterprises is the basis of constructing an innovation -oriented country. But how to communist and evaluate innovative enterprises has beeome a focus problem. The thesis studies integrated financial ability system of innovative enterprises from a view of finanelal point, decomposes the integrated financial Ability System for five subsystems： innovation capability, solvency, profitability, capital operation ability and development capacity which based on the Modular Theory. Completed index designed of subsystem and determined index valuation standard with Delphi method