Research On The Evaluation System Of Enterprise Financial Management Ability

Along with social progress and development of science and technology, enterprisesare facing the increasingly fierce competitive environment; it is an important topic for theenterprise to face how to enhance their management capacity and core competitiveness.This paper studies the financial management capacity which is not only the core abilityof enterprise management, but also an important part of the core competitiveness ofenterprises. The first step to improve the ability of enterprise financial management is tomake an evaluation on it. Enterprises can clear its own level and weak links of theirfinancial management capacity, and then focus on improving these weak links. In thisway, we can improve the efficiency of enterprises in the process of improving financialmanagement ability. But there is no evaluation system that can evaluate financialmanagement ability, so the focus of this paper is to construct a set of evaluation system.This evaluation system can express completely all aspects of financial managementability and financial management ability’s degree of importance, and it can point out thedirection of enterprise to improve financial management capability.In order to meet the needs of this enterprise, this paper constructs the evaluationsystem of financial management ability, and tries to assign every evaluation indexaccording to its importance. For finding a reasonable evaluation index for the evaluationsystem, this paper studies the relevant theories of financial management ability.After building up theoretical framework of the evaluation system, we give weight forevery evaluation index; this weight means the influence of index to financialmanagement ability. This paper intends to assign every index by importance with theAnalytic hierarchy process, so designed a questionnaire, then analysis the returnedquestionnaires by using Analytic hierarchy process, we can obtain the weight of eachindex.The main contents of this paper are: first, this study constructs enterprises evaluationsystem based on the construction principle, and then points out the evaluation basis ofevery index by analyzing the various indicators. In this system, financial managementability has five first class evaluation indexes and fifteen secondary evaluation indexes. The secondary evaluation indexes are set up in order to interpret first class indexes betterand make the evaluation system more fully. Secondly, we obtain the weight of each indexthrough the analytic hierarchy process, then, the evaluation system of enterprise financialmanagement capability is finally built. Finally, through a case, specifically analysis howto use the evaluation index system of financial management ability in the enterprise, howto help enterprises realize its financial management ability. The analysis can help theenterprises to find the weak link of their financial management ability; enterprises canimprove its financial management starting from these weak links.