CAJ | 학술논문

为了评价企业财务实力和制定可持续发展战略，本文在构建企业财务实力评价指标体系的基础上，运用因子分析方法建立了表征企业财务实力的偿债能力、营运能力、获利能力和成长能力因子得分模型，通过计算因子得分实现了企业财务实力的综合评价；同时，根据波士顿咨询公司的竞争优势--取得竞争优势途径矩阵图创建了企业财务实力--可持续性战略矩阵模型，这将为企业制定财务战略提供科学依据。
위료평개기업재무실력화제정가지속발전전략，본문재구건기업재무실력평개지표체계적기출상，운용인자분석방법건립료표정기업재무실력적상채능력、영운능력、획리능력화성장능력인자득분모형，통과계산인자득분실현료기업재무실력적종합평개；동시，근거파사돈자순공사적경쟁우세--취득경쟁우세도경구진도창건료기업재무실력--가지속성전략구진모형，저장위기업제정재무전략제공과학의거。
In order to evaluate the enterprise’s financial strength and set up the sustainable development strategy, factors analyzing model of paying debts ability, operating capability of capital, profitability and growth ability were determined, which was based on determining an evaluating system of the enterprise financial strength. By computing factor obtaining fraction, the comprehensive evaluation of enterprise financial strength was realized. At the same time, the strategic matrix model of enterprise financial strength-sustainable development strategy was established according to the matrix chart of competitive advantage-approach of acquisition competitive advantage by BCG, it will provide scientific basis for programming enterprise financial strategy.