【作者】 张辉；

【导师】 陈晶璞；

【作者基本信息】 燕山大学 ， 会计学， 2010， 硕士

【摘要】 本文基于企业能力理论对企业财务能力内涵和国内外研究现状进行了概述,从系统论的角度理解企业财务能力并以此为依据建立了评价指标体系,采用灰色关联分析法展开了对企业财务能力的评价研究。首先,在回顾和分析与本研究直接相关的企业能力理论基础上,提出对财务能力的研究,财务能力是企业能力系统的一个有机组成部分,两者相互影响;其次,在对相关能力理论阐述的基础上,界定本文研究中企业财务能力的内涵特性及其构成体系,指出企业财务能力作为企业能力系统的子系统,主要由财务活动能力、财务管理能力和财务表现能力构成,在内涵理解的基础上,充分借鉴权威学者的研究成果,构建了企业财务能力评价指标体系。进一步简要概述了企业财务能力评价方法,对三类不同的评价方法比较汇总,结合研究实际及财务能力的“灰色”特性,选择灰色关联分析法作为本文的评价方法。最后,以河北省上市公司为例,结合河北省上市公司的基本情况,通过筛选整理,选择了其中的25家上市公司作为研究对象,用灰色关联分析法评价了企业财务能力,系统地剖析了行业及指标因素对企业财务能力的影响,发现河北省上市公司在财务能力评价分析过程中存在的问题,从宏观和微观两方面为河北省上市公司改善经营现状、提升财务能力提供了有针对性的建议。更多还原

【Abstract】 This paper based on enterprise capacity,and researchers an overview of financial capacity and foreign situation of systems theory from the perspective to understand the financial capacity.The evaluation studies establish the evaluation index system, using gray relvance carried out on financial capacity.Firstly,in the review and analysis of this study,financial capability be put up directly,financial capacity is entrepreneurship an integral part of the system; Secondly,based on the relevant theory described,the meaning of enterprise financial capability characteristics and composition system,pointed out that the enterprise’s financial capacity as an enterprise system, subsystem capacity, mainly by the capacity of financial activities, financial management capacity and financial performance and ability to structure,to understand the meaning based on the full authority of scholars,drawing on research results,building an enterprise financial capability evaluation index system.Further a brief overview of corporate financial capacity assessment method,compared three different methods of evaluation summary,combining the practical and financial capability study the "gray" feature,select the gray correlation analysis method as an evaluation method of this article.Finally,listed companies in Hebei Province,for example, combining the basic situation of a listed company in Hebei Province, through the filter order,select one of the 25 listed companies as object of study, with the gray relational analysis to evaluate the financial capacity of enterprises and systematically analyzes the industry and target factors on the ability of corporate finance and found that listed companies in Hebei Province in the financial capacity assessment problems in the analysis process, from both macro-and micro-listed companies in Hebei Province to improve the operational status, to enhance the financial capacity to provide a targeted proposal.更多还原