我国体育用品上市公司核心竞争力的财务分析

发布时间：2018-03-17 13:46

本文选题：核心竞争力　切入点：财务分析　出处：《福州大学》2014年硕士论文　论文类型：学位论文

【摘要】：当今世界的竞争是知识的竞争,企业为了为了保证能够在竞争中胜出,需要培育属于自己的核心竞争力,同时还需要保证企业培育的核心竞争力能够与企业的财务能力相互协调。无数成功与失败的例子都证明了核心竞争力与财务能力相互协调对企业的重要性。当他们相互协调时,财务能力能够帮助企业顺利发挥核心竞争力优势,企业战略目的能够快速实现。当他们失调时,企业的核心能力被弱化,财务能力无法成为帮助企业发挥核心竞争力优势的基础,企业无法顺利实施战略计划,甚至会影响企业的稳定发展。自上世纪90年代开始,普拉哈拉德和哈默共同提出核心竞争力概念以来,它便受到人们的诸多关注,之后对核心竞争力的研究更是如雨后春笋一般在学术界和企业界开展起来。根据现有核心竞争力理论,一个企业代表的就是一种能力体系,财务能力是其中的一个重要部分,能够帮助企业从量化的角度的培育发展它。由于资源配置对企业的重要性和资本的稀缺性,企业财务能力在企业分析提升核心竞争力中成为了越来越重要的评价指标,在企业的战略计划中,财务能力的作用也正在突显。本文运用了文献分析、财务分析和案例分析的方法,先从核心竞争力的基本理论着手,了解核心竞争力各种的主要内容,之后结合了财务分析的特点,并且分析了几个重要财务指标对核心竞争力的影响,最后总结从财务角度提升核心竞争力的必要的途径。本文由六个部分组成。第一个部分先分别阐述了不同观点下核心竞争力理论的内容,并且提出了目前对核心竞争力研究的不足。第二个部分分析了财务核心竞争力的构成要素以及特性,为下文通过财务角度分析体育用品公司核心竞争力做好准备。第三部分从品牌意识、企业规模、技术创新等角度分析了我国体育行业存在的不足,并且提出了通过财务领域提升核心竞争力的方法。第四部分是以李宁公司作为对象进行案例分析,从企业财务战略、财务表现能力等角度对李宁公司进行分析。第五部分是对从财务角度提升核心竞争力提出构想,主要包括制定合理的投资战略、注重企业可持续盈利等。最后总结了全文,提出了我国体育用品公司提升核心竞争力的主要途径。
[Abstract]:The competition in today's world is the competition of knowledge. In order to ensure that enterprises can win in the competition, they need to cultivate their own core competitiveness. At the same time, we also need to ensure that the core competence nurtured by the enterprise can coordinate with the financial ability of the enterprise. Numerous examples of success and failure have proved the importance of the coordination between the core competence and the financial ability for the enterprise. When they coordinate with each other, Financial ability can help enterprises to bring their core competitive advantage into full play, and the strategic goal of enterprises can be realized quickly. When they are out of balance, the core competence of enterprises is weakened. The financial ability cannot become the foundation that helps the enterprise to exert the core competitive advantage, the enterprise is unable to carry out the strategic plan smoothly, even can affect the stable development of the enterprise. Since Prahalad and Hammer put forward the concept of core competence, it has attracted a lot of attention. After that, the research on core competence is generally carried out in academia and business circles. According to the existing core competence theory, an enterprise represents a kind of capability system, and financial ability is an important part of it. Because of the importance of resource allocation to enterprises and the scarcity of capital, the financial ability of enterprises has become an increasingly important evaluation index in the analysis and promotion of core competitiveness. In the strategic planning of enterprises, the role of financial ability is also being highlighted. This paper uses the methods of literature analysis, financial analysis and case analysis, starting with the basic theory of core competitiveness, to understand the main contents of core competence. Then combining the characteristics of financial analysis, and analyzing the impact of several important financial indicators on the core competitiveness, Finally, it summarizes the necessary ways to enhance the core competence from the financial angle. This paper is composed of six parts. The first part first elaborates the content of the core competence theory under different viewpoints, The second part analyzes the components and characteristics of financial core competitiveness. The third part analyzes the shortage of sports industry in our country from brand consciousness, enterprise scale, technology innovation and so on. And put forward the method of improving the core competitiveness through the financial field. 4th part is taking Li Ning Company as the object to carry on the case analysis, from the enterprise financial strategy, The 5th part is to put forward the idea to enhance the core competitiveness from the financial angle, mainly including formulating reasonable investment strategy, paying attention to the sustainable profit of the enterprise and so on. Finally, the paper summarizes the full text. This paper puts forward the main ways to enhance the core competitiveness of sports goods companies in our country.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.8;F406.72

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