CAJ | 학술논문

对于河南而言，现阶段经济发展重点扶持对象是省内的上市公司。而企业核心竞争力是上市公司的命脉。在建立模型分析河南省上市公司财务结构对其核心竞争力的具体影响因素及影响程度的基础上，研究表明，上市公司在总负债结构中应适当提高流动负债的比例，扩大股东权益总额，以提高内源积累能力，实现股权多样化、股权结构合理化，提高无形资产在企业总资产中的比例。同时，政府应加大宏观调控力度，重点培育有效率的市场，为企业短期融资搭建良好的信息和服务中介平台，为企业自主创新、开拓国内外市场营造良好的宏观环境。
대우하남이언，현계단경제발전중점부지대상시성내적상시공사。이기업핵심경쟁력시상시공사적명맥。재건립모형분석하남성상시공사재무결구대기핵심경쟁력적구체영향인소급영향정도적기출상，연구표명，상시공사재총부채결구중응괄당제고류동부채적비례，확대고동권익총액，이제고내원적루능력，실현고권다양화、고권결구합이화，제고무형자산재기업총자산중적비례。동시，정부응가대굉관조공력도，중점배육유효솔적시장，위기업단기융자탑건량호적신식화복무중개평태，위기업자주창신、개탁국내외시장영조량호적굉관배경。
As far as Henan Province is concerned, the current economic development assistance should place its emphasis on provincial listed companies. Furthermore, the core competition is the key to the listed companies. On the foundation of the model, which is to analyze the specific influence on its core competence and its levels exerted by the financial structure of provincial listed companies, the study indicates that the listed companies should increase the proportion of current liability properly in the whole debt structure, enlarge the amount of stockholder＇s equity so as to improve the internal accumulation, make the stock ownership diversified and the stock equity structure more reasonable, and enhance the proportion of intangible asset among the overall asset. Meanwhile, the government should strengthen the effort of macrocontrol, emphasize the cultivation of efficient market, establish good information and service agency platform for short-term fund-raising of the companies, as well as cultivate good macro-environment for the companies＇ self-innovation and market expansion of both at home and abroad.