构建企业财务竞争力的指标体系,运用结构方程理论,为高端装备制造企业财务竞争力构建了测量模型。考量高端装备制造企业的财务竞争力。结果表明,企业的经营能力、偿债能力、资产规模以及发展能力这四个因素,对高端装备制造企业的财务竞争力产生直接和正向的影响,间接影响企业营业利润、营业总收入和利润总额。
By building a index system of corporate financial competitiveness,this paper analyzes the financial competitiveness of high-end equipment manufacturing enterprises.Management capacity,solvency,asset size and development of enterprises are four factors that have a direct and positive impact on the financial competitiveness of high-end equipment manufacturing enterprises,and also indirectly affect operating profit,total revenue and total profit.Using structure equation theory,we construct a measurement model for high-end equipment manufacturing enterprise financial competitiveness.