基于核心竞争力的企业财务能力维度研究

The Dimension Research of the Corporation's Financial Ability based on the Core Competence

企业核心竞争力与企业财务能力关系紧密。而按照财务是与资金有关的事务的观点,企业财务能力就应该是企业在处理与资金有关的事务过程中所表现出的持续性发展能力和科学性竞争能力;这种能力也就可分为财务活动能力、财务关系能力、财务管理能力和财务应变能力四个总目及其细目等。因此,要实现企业价值最大化的财务目标,丰富和发展企业核心竞争力,企业就必须善于经营这些财务能力。

The relation about the enterprise core competence and its finance ability are close.But according to the viewpoint finance is business related with the fund, enterprise finance ability should be the endurance develop ability and the scientific competitive ability which the enterprise displays in dealing with business related the fund process;This kind of ability may also divide into the financial operation ability, financial relation ability, financial management ability and financial strain ability four comprehensive contents and the detailed listing etc.Therefore, in order to achieve the financial goal of the enterprise value maximization, enrich and develop the enterprise core competence, the enterprise must be good at managing these financial ability.