基于棱柱模型的企业财务管理能力评价研究

发布时间：2018-06-19 10:06

本文选题：棱柱模型 + 财务管理能力　；参考：《江苏大学》2017年硕士论文

【摘要】：企业财务管理能力作为企业软实力的重要组成部分,对企业的经营成败有着决定性影响。在当前日益激烈的市场竞争中,企业必须不断提升财务管理能力,才能保障企业高效运行,实现更好的经济效益。企业财务管理能力不足会严重影响企业生产经营的稳定性,不利于企业利润的实现,也阻碍了企业的长远发展。为了更好提高企业的财务管理水平,推动企业财务管理规范化,必须采用科学的方法进行企业财务管理能力评价,从而准确抓住企业财务管理过程中的重点环节,有针对性的实施有效措施。棱柱模型是一个多维度综合模型,既融入了各主要利益相关者,也涵盖了企业生产、经营、组织管理等各个方面。基于棱柱模型进行企业财务管理能力评价,能够提供全面的评价体系,提高企业财务管理能力评价的准确性。文章首先分析了当前经济环境与企业发展中出现的问题,阐述了企业财务管理能力的重要性,表明了建立一套科学的企业财务管理能力评价体系的必要性。其次,经过对相关理论和国内外文献资料的梳理分析,提出了将棱柱模型与企业财务管理能力评价相结合的新思路。本文对企业财务管理能力评价的方法进行了整理和筛选,选取了层次分析法作为主要的评价方法。同时,以利益相关者为导向构建了基于棱柱模型的企业财务管理能力评价指标体系。最后,本文以S公司为例应用了这一综合评价指标体系,利用层次分析法对指标进行赋权,计算出S公司财务管理能力评价的综合得分,并对财务管理能力评价结果进行了深入分析,提出相应的对策与建议。结果显示,基于棱柱模型的企业财务管理能力评价指标体系对于评价企业财务管理能力是可行的,具有良好的适用性。在对S公司的企业财务管理能力评价中,这一评价指标体系充分发挥了有效的指引作用,通过对评价结果的进一步分析,可以让企业认识到自身财务管理中存在的缺陷,从而提升企业财务管理水平,提高企业竞争力和综合实力。同时,本文也为企业财务管理能力评价提供了新的视角,是对企业财务管理能力相关理论研究的有益补充。
[Abstract]:As an important part of soft power, financial management ability has a decisive influence on the success or failure of enterprise management. In the current increasingly fierce market competition, enterprises must constantly improve the ability of financial management, in order to ensure the efficient operation of enterprises and achieve better economic benefits. The lack of financial management ability will seriously affect the stability of the production and management of enterprises, is not conducive to the realization of corporate profits, but also hinders the long-term development of enterprises. In order to improve the level of financial management of enterprises and promote the standardization of financial management of enterprises, we must adopt scientific methods to evaluate the ability of financial management of enterprises, so as to accurately grasp the key links in the process of financial management of enterprises. Implement effective measures in a targeted manner. The prism model is a multi-dimensional comprehensive model, which not only includes the main stakeholders, but also covers all aspects of enterprise production, management, organization and management. The evaluation of enterprise financial management ability based on prism model can provide a comprehensive evaluation system and improve the accuracy of enterprise financial management ability evaluation. This paper first analyzes the problems in the current economic environment and the development of enterprises, expounds the importance of enterprise's financial management ability, and indicates the necessity of establishing a scientific evaluation system of enterprise's financial management ability. Secondly, after combing and analyzing the relevant theories and domestic and foreign literature, a new idea of combining prism model with enterprise financial management ability evaluation is put forward. In this paper, the evaluation methods of enterprise financial management ability are sorted out and screened, and the analytic hierarchy process (AHP) is selected as the main evaluation method. At the same time, the evaluation index system of enterprise financial management ability based on prism model is constructed. Finally, taking S company as an example, this paper applies this comprehensive evaluation index system, uses the analytic hierarchy process to carry on the weight to the index, calculates the comprehensive score of the S company's financial management ability appraisal. The evaluation results of financial management ability are analyzed in depth, and the corresponding countermeasures and suggestions are put forward. The results show that the evaluation index system of enterprise financial management ability based on prism model is feasible and has good applicability. In the evaluation of the financial management ability of S Company, the evaluation index system has played an effective guiding role. Through the further analysis of the evaluation results, the enterprises can realize the defects in their own financial management. In order to improve the level of financial management, improve the competitiveness and comprehensive strength of enterprises. At the same time, this paper also provides a new angle of view for the evaluation of enterprises' financial management ability, which is a useful supplement to the theoretical research of enterprise's financial management ability.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

【参考文献】