中小企业财务核心竞争力培育体系的设计——以广西贺州市为例

Financial Core Competitiveness Building-up System of Small and Medium-sized Enterprises——Case Study of Hezhou,Guangxi

财务核心竞争力是一个中小企业核心竞争力的重要组成部分,若对其进行精心培育,可使该企业旧貌换新颜。首先根据过往文献梳理企业财务核心竞争力的内涵及构成,然后深入剖析贺州市中小企业财务管理的现状及财务核心竞争力难以形成的关键因素,再进一步设计贺州市中小企业财务核心竞争力的培育模型,最后探讨贺州市中小企业财务核心竞争力提升的原则和策略,以期为其他省市中小企业财务核心竞争力培育体系的设计提供借鉴作用。

Financial core competitiveness is an important part of small and medium-sized enterprises＇ core competitiveness. If financial core competitiveness is elaborately built up, enterprise can take on a completely new look. Based on past literature, the article reviews the connotation and composition of enterprise＇s financial core competitiveness, and ana- lyzes the current situation of financial management of small and medium-sized enterprises and the reason why it is difficult to build up financial core competitiveness in Hezhou. It further designs the building-up model of small and medium-sized enterprises＇ financial core competitiveness and explores the principle and strategy of enhancing financial core competi- tiveness in Hezhou, aiming to provide reference for the building-up system of small and medium-sized enterprises＇ finan- cial core competitiveness in other provinces and cities.