王小朋,朱开悉,郑槐淼.企业财务核心能力:指标体系与计量初探[J].,2004,5(1):18-21 |
企业财务核心能力:指标体系与计量初探 |
Finance Core Competence of Firms:A Tentative Heuristic of Indicator System and Evaluation |
修订日期:2003-06-12 |
DOI: |
中文关键词: 企业核心能力,财务核心能力,AHP,TOPSIS |
English Keywords:firms'core competence,firms'finance core competence,AHP,TOPSIS |
Fund Project: |
WANG Xiao-peng ZHU Kai-xi ZHENG Huai-miao |
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中文摘要: |
企业财务核心能力既是企业核心能力的组成部分 ,也是企业核心能力的重要表现。文章在对企业财务核心能力进行界定的基础上 ,围绕企业财务活动能力、企业财务管理能力、企业财务表现能力三个评价维度 ,运用AHP和TOPSIS结合的方法对企业财务核心能力进行了测定 ,同时进行了实证分析。 |
English Summary: |
Finance core competence of firms is not only the composition of firms but also its main expression. In this paper, based on the definition of finance core competence and the three dimensions: finance activities capability, finance management and finance expression capability, the firms'finance core competence is measured by using AHP and TOPSIS. In addition, an example analysis is given. |
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