高端装备制造企业财务竞争力的评价及测度
Evaluation and Measurement of High end Equipment Manufacturer's Financial Competitiveness

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.