浅论大型企业集团公司如何开展财务能力评价

How to Evaluate the Financial Ability of Large Enterprise Groups

企业的财务能力是指企业综合运用各项财务知识管理、整合其各项财务资源的能力,是企业集团公司整体综合实力的反映和价值体现。此文就财务能力的定义、财务能力评价的实施目的和基本原则、评价组织和对象等进行了阐述,介绍了财务能力评价的计分,探讨了评价工作程序,描述了评价报告及结果运用,并就后续整改提出了意见和建议。

The financial ability of an enterprise refers to the ability of an enterprise to comprehensively utilize all kinds of financial knowledge management and integrate all kinds of financial resources. It is the reflection and value embodiment of the overall comprehensive strength of an enterprise group. This paper expounds the definition of financial ability, the purpose and basic principle of financial ability evaluation, the evaluation organization and object, introduces the scoring of financial ability evaluation, probes into the evaluation procedure, describes the evaluation report and the application of the results, and puts forward opinions and suggestions for the follow-up rectification.