1、论企业财务的核心竞争能力（Discussion on the core competition ability of enterprise finance）Key words enterprise financial core competitivenessAbstract: This paper analyzes the formation, connotation and characteristics of the core financial competitiveness of enterprises in ChinaThe measures for fostering the co
2、re competitiveness of enterprises are put forward. With a view to understanding and developing finance, providing newThinking.For enterprises, the initial establishment needs to actively cultivate their own financial core competitiveness, in the futureDevelopment also needs to maintain and create it
3、s own financial core competence constantly. Any successful company,Must be cultivated again and again to maintain their core financial competitiveness, enterprises continue to inject new vitality.Therefore, the excavation of the enterprises financial core competence is a problem that any enterprise
4、can not and can not avoid.I. the formation, connotation and characteristics of the core financial competitiveness of enterprises(1) the formation of core financial competitiveness of enterprises;The enterprise competition ability is the enterprise in the market economy competition environment, displ
5、ays relative to other competitorsThe sum of survivability and development capacity. Specifically, that is, enterprises in the competition, in the effective use of evenOn the basis of the creation of enterprise value, compared with competitors, in product design, production, sales and other business
6、activitiesTo create benefits for the enterprise in terms of price, quality, service and consumer needsAnd then to promote the sustainable development of enterprises. It is not only the market performance and innovation ability of enterprises outside,More of a kind of internal support and control. Co
7、mpetitiveness is the process of long-term competition and development of enterprisesGradually accumulated, resulting in competitiveness, not equal to enterprises can sit back and relax. Because of competitivenessIt is not enough for enterprises to participate in the future competition to support the
8、 scale expansion and sustainable development of enterprises. In other words, competeThe level of competition is still low, and when competitiveness is further promoted and developed, it will be sublimated into the sustained competitive advantage of enterprises andDevelopment ability, forming enterpr
9、ise financial core competition ability.(two) the connotation of core financial competitiveness of enterprises;Financial core competitiveness, in the final analysis, is in the internal and external financial environment, the enterprise wealthGuided by business strategy, the enterprise is fully and ef
10、fectively mobilized by means of an efficient operation mechanism within the enterpriseA variety of financial resources, and make it coordinated operation, the formation of the enterprises own basic financial ability, and after a long period of timeIntegration, coordination, promotion, and ultimately
11、 form the accumulation of knowledge. It is based on knowledge and innovation,A heterogeneous, dynamic development of corporate finance that is rooted in the corporate financial capacity system, especially with regard toHow to coordinate the learning of different financial ability?. In fact, enterpri
12、ses are different in their financial policies and surpass those of the same tradeThe total financial capability of the company to obtain financial competitive advantage can enable the enterprise to achieve the maximum value of the enterprise effectivelyFinancial objectives. In a sense, the enterpris
13、es financial core competence is the assessment of the enterprises financial performanceThe essence of enterprise financial ability is to realize the financial support of maximizing enterprise value. Enterprise financial core competitionAbility is at the core, affecting the competitiveness of the ent
14、erprises financial situation and even the whole situation.(three) the characteristics of enterprises financial core competenceThe core competence of finance has not only the commonness of core competence, but also the ability of finance itselfPersonality, which has the following characteristics:1. h
15、eterogeneity. The heterogeneity of financial core competence is the basis of sustainable development of enterprise finance. fromThe key component of financial core competence is the financial subject of property resources and the formation of financial capability,In the process of accumulation and c
16、ombination, financial core competence is the specific organizational structure of a particular enterpriseThe product of the combination of employees in a specific enterprise is the product of enterprise personalization.2. value. Financial core competence is of strategic value, and its value is long-
17、term. ResourceScarcity determines the value of resources,Financial core competence is the enterprises use of scarce financial resourcesThe product of continuous integration and coordination is the essence of enterprises financial resources, so it is the core competition of FinanceCapability plays an
18、 important role in enterprises value creation and cost reduction, and it can not only improve significantlyThe efficiency of capital operation, but also for enterprises to bring long-term competitive initiative.3. systematicness. A set of scattered financial resources and financial capacity can not
19、form financial core competitivenessThe ability to compete with the core is to provide a wide range of technologies, skills and skills that provide the basis for financial competitiveness and competitive advantageThe organic whole of knowledge is the result of the integration of multiple abilities.4.
20、 endogeneity. The core competence of finance is the individual skill that lies within the financial management of an enterpriseThere are so many contents in the comprehensive financial core competence of knowledge that it is difficult to use language to figure outClearly, this determines its non tra
21、dable nature, and it is difficult for competitors to imitate and surpass it.5. value added. Financial core competence itself will not be lost with its application, it is aAn intangible asset of a system or organization. This ability will add value to its application. This explains the financial core
22、Core competitive ability is a kind of information capital based on use value, which has the characteristics of knowledge.(1) attach importance to the cultivation of the basic financial capacity of enterprisesThe core competitiveness of enterprises is, in essence, long-term coordination and integrati
23、on of the basic financial capabilities of enterprisesAs a result, having the basic financial ability of an enterprise is the basic premise for condensing the core competence of an enterprise.Because of the important role of financial management in enterprise management, financial ability should cons
24、titute the core competition energy of enterpriseAn important part of force. However, the core competitiveness of enterprises is based on the basic financial assets of the enterprise itselfService ability. Financial ability is the organic knowledge of the financial management work owned by an enterpr
25、ise and the organic experience of itCombination。 Uniqueness refers to the financial management according to the enterprises operating environment, the use of financial management of the basic principlesCreated by the enterprises unique financial management methods, these methods through constant acc
26、umulation and sublimation, and ultimately shapeThe core competence of an enterprise, which includes financial operation capability, financial management capability and financial responseVariable capacity.(two) implement the concept of strategic financial managementStrategic financial management is t
27、he extension and development of strategic management thought in the field of financial management, strategy and FinanceThe relationship has become increasingly close and obvious. The strategic financial management is the enterprise financial decision maker according to the enterprise formulationThe
28、overall strategic objectives are formulated on the basis of the analysis of the external environment and internal conditions of an enterprise to guide the enterpriseThe financial strategy of future financial management, and the implementation of financial strategy by relying on the internal capabili
29、ties of the enterprise, as well asIn the implementation process, the dynamic management process of control and evaluation is carried out. Strategic financial management requires financial personnel notWe can only carry out financial management from the simple financial concept, and pursue the optimi
30、zation of finance itself, and must have warConsidering the financial behavior of the enterprise from the whole strategic period, the financial behavior of the enterprise is not only fullThe current survival needs of enterprises, but also to meet the needs of the future development of enterprises.(th
31、ree) implement the reengineering of enterprise financial managementBusiness process reengineering (BPR) has broken through as an improvement philosophy and related activities in the organizational workflow of enterprisesThe traditional division of labor emphasizes the process oriented instead of the
32、 original function oriented model for enterprise managementManagement creates a whole new way of thinking. BPR requires not only the storage and transportation of raw materials, but also the production systemThe process reengineering of manufacturing, finished product storage and transportation, mar
33、keting, sales, after-sales service and so onInfrastructure, human resources management, technology development, procurement and other aspects of integration. Financial management asThe central link of enterprise management runs through the whole process of production, management and value creation,T
34、he same is true of how to change the originalManagement issues and innovative business processes. Otherwise, the financial process can not better control and coordinate the enterpriseIndustry production and management work. The reengineering of financial management must carry out the enterprise mana
35、gement strategy on the information platformPolicy should seriously study the organization form, financial management system, role positioning, financial objectives, process control, etc.Important issues, well in order to improve the real-time management of financial management, effectiveness.(four)
36、actively innovating financial culture;Financial culture is the main component of the core competitiveness of enterprises, and the financial culture is formed through the formation of enterprisesThe financial values of the company play a role in all aspects of financial management. Therefore, the fin
37、ancial culture determines the business financeThe management of the core competence determines the direction of the accumulation of the core financial competence of the enterprise. Financial culture onceThere will be force and reaction force, mainly including guiding force, incentive force, cohesion
38、 and connection force,“Radiation, immunity, competitiveness“ and other major forces, the interaction of various forces, is bound to form a powerfulThe internal driving force, that is, the enterprises financial core competitiveness. Gradually formed a more distinctive, suitable for publicThe process
39、of financial culture that the company needs to develop is the process of constructing the core competence of the enterprises financial affairs. This kind of woundThe new results will inevitably bring huge benefits to the stakeholders of enterprises, and promote the virtuous circle of enterprise deve
40、lopment.References1 Li Weian. Study on modern corporate governance M. Beijing: Renmin University of China press, 2002.2 Yang Yufeng on strategic decision-making and financial management accounting J. monthPublication 2002 (4): 109-112.3, Deng Houping. A brief account of the application of strategic
41、management accounting in China J. accounting monthly, 2002, (2): 98.4, Wu Zhongxin. Formation and development of modern corporate financial governance theory J. accounting researchResearch, 2005, (1): 59-63.5 Xie. Changes of J. group concept of financial management system in modern enterprises guideJournal, 2003,1:56-58.
