企业投融资能力评价体系的构建与应用——基于我国工程建设行业的分析

Construction and Application of Enterprise Investment and Financing Capacity Evaluation System:An Analysis of China's Engineering Construction Industry

企业投融资能力是企业竞争能力的核心内容,不断提高投融资能力是企业财务管理的基本任务。本文基于工程建设行业业务经营和投融资特征,超越现有财务分析视角的局限,综合考虑到行业项目投资周期长、资金占用高、回款慢、回报率不高等特点,从企业金融工具使用能力,资金使用和收回能力,利用产业链资金能力以及投入产出能力四大核心指标,构建了企业投融资能力评价体系,并通过工程建设行业企业的数据分析、系统评价、企业排名及对标等,说明了评价体系的具体应用。本文的研究不仅对建筑企业提升投融资能力提供了具体优化路径,而且对数字化技术模式下的合约现金流管理进行了创新探索,力图为行业高质量发展提供有效的解决方案。本文对企业投融资能力的评价研究,是一项开拓性的工作,填补了工程建设行业投融资领域的空白。

The investment and financing capacity of enterprises is the core the competitiveness of enterprises,and the continuous improvement of investment and financing capacity is also the basic task of enterprise financial management.Based on the business operation and investment and financing characteristics of the engineering construction industry,beyond the limitations of the existing financial analysis perspective,and taking into account the characteristics of the industry project investment cycle,high capital occupation,slow payment collection,and low rate of return,this paper constructs an evaluation system of the enterprise's investment and financing ability from the four core indicators of the enterprise's financial tool use ability,capital use and recovery ability,and the use of the industrial chain capital ability and input-output ability.The specific application of the evaluation system is explained through the data analysis,system evaluation,ranking and benchmarking of enterprises in the engineering construction industry.This paper not only provides a specific optimization path for construction enterprises to improve their investment and financing capabilities,but also innovatively explores the contractual cash flow management of the digital technology model,trying to provide effective implications for the high-quality development of the industry.The research on the evaluation of investment and financing capacity in this paper is a pioneering work,filling the gap in the field of investment and financing in the engineering construction industry.