| Domestic and overseas scholars have study core competitiveness of enterprises for a long time, research achievements on study becomes mature, on this basis, mainly combining enterprise competitive capability theory, the theory of core competence, this article puts forward the concept of financial enterprises, thinking it is controllable resources and financial capacity enterprises on the basis of all kinds of resources integration, through ascension, or basic financial ability ,and thus forming is superior to other competitors, or higher than the industry of average profit level, sustainable growth and profitability, its essence is a kind of sustainable excess profit for the financial capacity. Core competence is a financial enterprise core competitiveness theory reference, based on economics and strategic management perspective, it as a modern financial innovation of financial discipline system of a new field for the people, and financial development provides a new concept, has the extremely vital significance.First, based on reviewing and analyzing the study with the enterprise is directly related to the theory of enterprise competitive capability theory, ability is proposed, based on the study of financial core competitiveness. Secondly, on the basis of the theory described, this study defined the core competitiveness of enterprise financial content, characteristics, formation mechanism, and to learn from leading scholars in the full research results, based on the core competitiveness of the existing financial evaluation index system appropriate expansion of the weight adjustment, increased cash flow and other assessment indicators, indicators of growth by 3-year average growth rate of the indicator and improvement of processing methods to build the core competitiveness of enterprise financial evaluation index system, and further reduction describes the core competitiveness of enterprises evaluation of financial implications, and the scoring method. Again, according to the evaluation system and evaluation method, select the second Gold Project in China-related trade or cash register industry stylus printer (printer related industries) in the seven samples listed as a reference and as a stylus printer industry reference data, the analysis of this case JM companies listed company data and their comparison, JM Evaluation of the core competitiveness of the company to quantify the financial evaluation. Finally, upgrading the core competitiveness of JM company's financial advice. |