基于财务视角的我国企业核心竞争力评价指标体系研究

Study of China's Enterprise' Core Competence Evaluation Index System Based on Financial Perspective

随着全球经济一体化和我国加入WTO,中国企业将面临新的挑战。企业能否获得持续竞争优势,关键在于企业的竞争能力。以企业核心竞争力评价理论为基础,并以财务评价作为切入点,采用多种指标,对影响企业核心竞争力的各个因素做出评价。

With the economic globalization and China＇s entrance into WTO, China＇s enterprised is faced with a new challenge. It is the competition capability that decides whether an enterprise can get continuous competitive advantage. Based on the core competence theory, it is with the financial evaluation as a starting point, using a variety of indicators, to evaluate all factors that may effect the core competence.