苏中地区高端特色装备制造业财务核心竞争力研究--基于层次分析法视角  

作　　者：谢华[1] 朱丽萍[1] 

机构地区：[1]南京理工大学,江苏南京225300

出　　处：《企业经济》2015年第1期159-162,共4页Enterprise Economy

基　　金：国家自然科学基金面上项目(第三类)“金字塔结构与大股东利益侵占:内部控制的中介机理与经验证据”(批准号71002107);中夹高校基本科研业务费专项资金项目“我国高校科研经费内部控制建设与应用研究”(批准号30920140132004)

摘　　要：苏中地区的上市企业在发展中面临着诸多挑战,如何提高企业财务竟争力,如何科学地识别、评价企业财务竟争力,成为摆在人们面前的一项重要课题。本文创造性地将外部环境、企业基础素质、企业规模等非财务指标引入财务核心竟争力评价体系,运用层次分析法,选取了苏中地区的19家高端特色装备制造业上市企业进行研究,得出企业各个要素及具体指标的得分,并与苏南地区相比较找出苏中地区融资能力不足的原因及对策。In the middle region of Jiangsu province, the listed companies face many challenges during their developments. It will be- come an important subject in front of people how to improve the enterprise＇ s financial competitiveness and how to evaluate the enterprise＇ s financial competitiveness scientifically. In this Article, we creatively introduce external environment, enter- prise foundation quality, corporate size and other non- financial indicators into the financial core competence evaluation system, and adopt the analytic hierarchy process to select 19 listed companies of the high - top equipment manufacturing in- dustry in the middle area of Jiangsu province to evaluate the enterprise＇ s elements and index scores. By comparing the scores with the southern Jiangsu region, this paper finds out that the cause of the financing capability shortcomings and of the middle region

关 键 词：苏中地区 上市企业 财务核心竞争力 层次分析法 

分 类 号：F721[经济管理—产业经济]