企业集团财务执行力评价及提升路径研究  

On Evaluation of Enterprise Group’s Financial Control Execution and Paths of Improvement

作　　者：刘剑民 廖志超[1] LIU Jian-min , LIAO Zhi-chao(School of Business, Hunan University of Science and Technology, Xiangtan 411201, Chin)

机构地区：[1]湖南科技大学商学院

出　　处：《湖南科技大学学报（社会科学版）》2018年第3期135-141,共7页Journal of Hunan University of Science and Technology(Social Science Edition)

基　　金：教育部高校人文社会科学研究项目(12YJA630073);湖南省社科规划项目(15YBA159);湖南科技大学研究生创新项目(CX2017B663)

摘　　要：企业集团财务执行力提升需要统一评价标准,形成量化指标。从能力理论和资产专用性角度对企业集团财务执行力进行分析,提出财务战略引导力、财务组织协作力、财务人员执行力和财务制度约束力四个作用力,对四个作用力运行机理进行研究,构建评价指标体系框架,运用层次分析法分析并建立了评价指标体系的权重集,提出当前我国企业集团财务执行力四条关键提升路径。The improvement of enterprise group’s financial control execution requires a unified evaluation criterion to form quantitative indicators.Based on the analysis of enterprise group’s financial control execution from the perspectives of executive ability theory and asset specificity,this paper puts forward the following four forces,i.e.the strategic guiding force of finance,the coordinating force of financial organization,the acting force of financial personnel,and the restricting force of financial system.It studies the operation mechanism of the above four forces and builds the framework of evaluation index system.It also uses the analytic hierarchy process（AHP）to analyze the evaluation index system,establish the weight assembly of evaluation index system,and proposes four paths to improve the enterprise group’s financial control execution.

关 键 词：企业集团 财务执行力 评价体系 提升路径 

分 类 号：F275[经济管理—企业管理]