On the Construction of Financial Analysis System of Enterprise Core Competitiveness

DOI

10.2991/iserss-19.2019.130How to use a DOI?

Keywords

core competitiveness, financial analysis system, construction

Abstract

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.

Copyright

© 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/).

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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  - 10.2991/iserss-19.2019.130
ID  - Deng2019/06
ER  -