浅谈企业的核心能力战略及其应用  

On the core capacity strategy of enterprises and its application

作　　者：韩清芳[1] 

机构地区：[1]中铁十二局集团有限公司

出　　处：《山西建筑》2008年第22期195-196,共2页Shanxi Architecture

摘　　要：从价值创造角度探讨了财务能力和财务核心能力,指出财务能力是企业创造价值的能力,是企业运行效率的财务体现;财务核心能力是对企业价值起决定性作用的财务能力,即基于盈利能力、创现能力和成长能力等因素的可持续成长能力。It discusses financial capacity and financial core capacity from value creating, and points out that financial capacity is the capacity of an enterprise to create value, and the financial representation of the running efficiency of an enterprise, financial core capacity is a kind of financial capacity that is decisive to enterprises＇ value and is a sustainable developing capacity based upon profit-making capacity, cashing capacity and growing capacity.

关 键 词：企业 财务能力 核心能力 价值创造 企业价值最大化 

分 类 号：TU712[建筑科学—建筑技术科学]