A Research On The Evaluation And Improvement Of Financial Management Capability Of Enterprises In The Construction Of Large-scale Steel Bases

The iron and steel industry is an important basic industry in the national economy.Relying on my country’s huge demand for steel,my country has now built a complete iron and steel industry system,effectively supporting railways,ships,aerospace and other transportation equipment manufacturing,automobile manufacturing,metal The development of downstream steel industries such as the product industry.With the adjustment and upgrading of the iron and steel industry,the construction of iron and steel projects will still maintain a relatively large scale in the future.Financial management ability,as the core ability of enterprise management,plays a vital role in the construction of iron and steel projects.The evaluation and improvement of project financial management ability is an innovative move to adapt to the transformation and upgrading of the iron and steel industry,which can improve the financial management level of enterprises in the construction of iron and steel base projects.In this paper,taking enterprise A as the research object,combined with the characteristics of large scale of capital investment,long construction period and complex construction content of steel base construction projects,the whole process of project construction is divided into four projects: preliminary stage,preparation,implementation,settlement,final accounts and trial production.In the management stage,starting from the six elements of financial management capability,namely,financial strategic management,internal resource allocation,external resource integration,learning and innovation,and financial performance,the evaluation indicators are identified,and an evaluation system suitable for steel base project construction is constructed.The AHP method is used to decompose the indicators layer by layer,determine the indicator weight,and combine the questionnaire survey to deeply analyze the loopholes in the financial management of enterprise A in the large-scale steel base construction project and propose improvement measures.The comprehensive score of enterprise A’s financial management capability is70.86.The score results show that the financial management of company A during the construction of large-scale steel base projects is generally controllable,with good capital operations,and financial activities have effectively supported the continuous advancement of project construction,but there are still some problems that need to be improved and improved,mainly manifested in property rights The structure is unreasonable,the overall budget management is not in place,the project closing,final accounts and fixed asset management are not in place,the coordination of strategic financial resources and financial relations is poor,and there are loopholes in the management of project payment.A company should optimize its property rights structure to improve its financial strategic capabilities;strengthen overall budget management,attach importance to project settlement,final accounts and fixed asset management,and comprehensively promote the deep integration of industry and finance to improve its internal resource allocation capabilities;actively integrate strategic financial resources,and make overall plans Direct and indirect market financing to improve external resource integration capabilities and risk management and control capabilities;increase learning and training efforts,and continue to promote talent team building to improve financial learning capabilities.