On the Construction of Financial Analysis System of Enterprise Core Competitiveness
- https://doi.org/10.2991/iserss-19.2019.130How to use a DOI?
- core competitiveness, financial analysis system, construction
In the light of the traditional financial analysis system that limits to the surface data analysis of financial statements while neglecting the core capabilities evaluation, this paper attempted to set the financial analysis index of enterprise core competitiveness to compensate for the limitations. In this regard, based on the domestic and foreign researches and development atmosphere of enterprise core competitiveness, the financial analysis index system of enterprise core competitiveness has been restructured in four dimensions, namely, human capital return on investment, R&D and innovation capability, cash balance capability and the return rate on capital investment. Meanwhile, the test results based on the data of listed companies in Shaanxi province show that there is a positive correlation between the core competitiveness of enterprises and the four financial analysis indicators, therefore, the indexes are reasonable and have practical value.
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Xiaojun Deng AU - Qing Yu PY - 2019/06 DA - 2019/06 TI - On the Construction of Financial Analysis System of Enterprise Core Competitiveness BT - Proceedings of the 2nd International Seminar on Education Research and Social Science (ISERSS 2019) PB - Atlantis Press SP - 310 EP - 313 SN - 2352-5398 UR - https://doi.org/10.2991/iserss-19.2019.130 DO - https://doi.org/10.2991/iserss-19.2019.130 ID - Deng2019/06 ER -