建筑企业财务竞争力综合评价与实证研究

Comprehensive Evaluation and Empirical Study on Financial Competitiveness of Construction Enterprises

为了实现建筑企业财务竞争力综合评价,构建了基于偿债能力、获利能力、成长能力和资产管理能力四项准则层的评价指标体系,运用层次分析法和模糊综合评价理论建立企业财务竞争力综合评价模型。进而对10家上市建筑企业进行实证研究,通过横向比较,找出企业之间财务竞争力的差距,并为企业提高财务竞争力提出了对策和建议。

This paper is devoted to realizing the comprehensive evaluation of the financial competitiveness of the construction enterprises, the evaluation index system based on the debt paying ability, profitability, growth ability and asset management ability is constructed, and the comprehensive evaluation model of the enterprises＇ financial competitiveness is established by using the analytic hierarchy process and the fuzzy comprehensive evaluation theory. Then, it makes an empirical study of 10 listed construction enterprises, through horizontal comparison to find out the financial competitiveness gap between enterprises and puts forward countermeasures and suggestions for enterprises to improve their financial competitiveness.