企业财务核心竞争力评价指标研究——以石油行业16家上市公司为样本  

Research on the Evaluation Indicators of the Financial Core Competitiveness-Take 16 Listed Companies in the Petroleum Industry as Samples

作　　者：邓攀 郑贺娟[2] DENG Pan;ZHENG He-juan(Financial Department,Northwest Minzu University;School of Management,Northwest Minzu University)

机构地区：[1]西北民族大学财务处会 [2]西北民族大学管理学院

出　　处：《财务与金融》2022年第4期9-14,共6页Accounting and Finance

基　　金：甘肃省科技计划资助:非金融企业金融化水平测度及其对甘肃实体投资的影响研究(20CX4ZA047)。

摘　　要：企业财务核心竞争力反映企业综合财务管理水平,能影响企业的可持续发展。构建合理的财务核心竞争力评价指标体系,可以准确评价企业的财务能力,并为企业改善财务管理水平提供指引。本文在阐述企业财务核心竞争力评价组织结构、评价流程、评价可行性的基础上,构建了包含4个一级指标、12个二级指标的企业财务核心竞争力评价指标体系,并以石油行业16家上市公司为研究样本,采用因子分析法对指标体系的有效性进行了检验。研究结果表明,该指标体系可以较好地对石油行业上市公司的财务核心竞争力做出鉴别;影响企业财务核心竞争力的首要因素是偿债能力,其次是盈利能力、成长能力和营运能力。The financial core competitiveness can not only reflect the comprehensive financial management level of an enterprise,but also affect its sustainable development.Hence,constructing a reasonable financial core competitiveness evaluation index system can accurately evaluate the financial ability of enterprises and provide direction guidance for enterprises to improve their financial management level.On the basis of expounding the organizational structure,evaluation process and evaluation feasibility of the enterprise financial core competitiveness evaluation,an enterprise financial core competitiveness evaluation index system is constructed including 4 first-level indicators and 12 second-level indicators.Taking 16 listed companies as research samples,this paper verifies the validity of the index system with the method of factor analysis.The results show that the index system can better evaluate the financial core competitiveness of listed companies in the petroleum industry.And the first factor that affects the financial core competitiveness of an enterprise is solvency,followed by profitability,growth ability and operation ability.

关 键 词：油气公司 财务核心竞争力 评价指标 因子分析法 

分 类 号：F232[经济管理—会计学]