高端装备制造企业财务竞争力的评价及测度  

Evaluation and Measurement of High-end Equipment Manufacturer's Financial Competitiveness

作　　者：贺正楚[1] 黄颖琪 潘红玉[1] 吴艳[1] 

机构地区：[1]长沙理工大学经济与管理学院,湖南长沙410114

出　　处：《财经理论与实践》2016年第4期124-129,共6页The Theory and Practice of Finance and Economics

基　　金：国家社科基金项目(11AJL008;12BJY070);国家软科学研究计划(2014GXS4D136);广义虚拟经济研究专项(GX2014-1003-Y);教育部人文社会科学研究青年项目(13YJC790160);湖南省社科基金项目(15YBA313)

摘　　要：构建企业财务竞争力的指标体系,运用结构方程理论,为高端装备制造企业财务竞争力构建了测量模型。考量高端装备制造企业的财务竞争力。结果表明,企业的经营能力、偿债能力、资产规模以及发展能力这四个因素,对高端装备制造企业的财务竞争力产生直接和正向的影响,间接影响企业营业利润、营业总收入和利润总额。By building a index system of corporate financial competitiveness,this paper analyzes the financial competitiveness of high-end equipment manufacturing enterprises.Management capacity,solvency,asset size and development of enterprises are four factors that have a direct and positive impact on the financial competitiveness of high-end equipment manufacturing enterprises,and also indirectly affect operating profit,total revenue and total profit.Using structure equation theory,we construct a measurement model for high-end equipment manufacturing enterprise financial competitiveness.

关 键 词：高端装备制造业 企业财务竞争力 财务竞争力测量模型 

分 类 号：F275.5[经济管理—企业管理]