【作者】 王大山；

【导师】 赵华；

【作者基本信息】 长沙理工大学 ， 会计学， 2008， 硕士

【摘要】 企业能力理论认为,企业在本质上永远是一个能力体系。企业能力包括财务能力、企业家能力、管理能力、生产能力、营销能力等。企业财务能力包括财务活动能力、财务表现能力和财务管理能力。财务核心能力概念的提出是企业能力理论和财务管理理论的结合。研究企业财务核心能力有助于确定企业财务管理目标、规范财务管理行为、协调企业财务能力、确定财务核心指标及优化公司治理结构。本文在现有财务核心能力研究的基础上,结合公司治理理论与我国企业改革的实践提出了基于公司治理的财务核心能力的概念,即在完善公司股东会、董事会与经营者之间关系的组织架构下,以可持续盈利成长能力为核心,能体现公司治理效果并符合企业长远目标发展的综合能力;企业要培育和提升财务核心能力必须深入分析财务核心能力的形成机理。财务核心能力是企业在既定的财务战略下,运用各种现有或者潜在的财务资源,通过长期不断地整合企业基本财务能力和公司治理能力逐渐形成的;本文运用层次分析法(AHP)构建的基于公司治理的财务核心能力综合评价模型充分考虑了公司治理对财务核心能力的影响,通过该模型可以比较科学地评估企业财务核心能力的强弱状况;基于公司治理的财务核心能力的培育是一种战略观,本文针对财务核心能力的影响因素提出了财务核心能力培育和提升的方法和措施。本文在公司治理理论和实践背景下对财务核心能力的研究旨在对现有财务核心能力理论的广度和深度有所拓展,对企业财务核心能力的培育和提升有一定的指导意义,并期望对我国企业完善公司治理机制、建立现代企业制度有一定的借鉴作用。更多还原

【Abstract】 The enterprise ability theory believes that an enterprise is an ability system in nature including financial ability, entrepreneurship ability, management ability, marketing ability and so on. Financial ability includes financial activity ability, financial performance ability and financial management ability. The concept of financial core competence is a combination of enterprise ability theory and financial management theory. The research on financial core competence is helpful to determine corporate financial management objective, regulate corporate financial management behavior, coordinate corporate financial ability and optimize the structure of corporate governance.This thesis put forward a concept combined corporate governance theory and practice that financial core competence is a comprehensive capacity which can reflect corporate governance effect and conform long term objectives with serving the enterprise’s sustainable and profitable growth ability as a core under the background of perfecting organization frame among operator , board of stockholder and border of director. Companies must analyze the forming mechanism deeply in order to cultivate and improve financial core competence. Financial core competence is gradually formed by utilizing the existing or potential finance resource and integrating the basic financial ability continuously under the established financial strategy. The comprehensive evaluation model we build by analytic hierarchy process (AHP) takes full consideration to the influence of corporate governance. We can evaluate financial core competence situation more scientifically through this model. It is a strategy for an enterprise to cultivate the financial core competence. The thesis proposes approaches and specific measures to cultivate and improve financial core competence based on corporate governance.This thesis researches financial core competence under the background of corporate governance and practice which aims to expand the scope and depth of the theory of financial core competence. It has guidance meaning to cultivate and improve company financial competence and reference action to perfect corporate governance theory and build modern enterprises system.更多还原