The Research Of Enterprise Financial Management Ability Evaluation Based On The Performance Prism Model

As an important part of the enterprise's soft power,financial management ability has a decisive impact on the success of the business.In the increasingly fierce market competition,the enterprises must constantly improve financial management ability to ensure efficient operation and achieve better economic benefit.The insufficient of enterprise financial management ability has a seriously affect on the stability of the production and business operation.It is not conducive to the realization of enterprise's profits,and obstructive to the long-term development of enterprises.In order to improve the financial management ability of enterprises and promote the standardization of financial management,we must use a scientific approach to evaluate enterprise financial management ability.Afterwards,the managers can grasp the points and implement effective measures accurately.As a multidimensional comprehensive model,the Performance Prism not only embodies the main stakeholders,but also covers all aspects of the business organization,including production,organization and management.The enterprise financial management ability evaluation based on the Performance Prism can provide a comprehensive evaluation system,and improve the accuracy of the enterprise financial management ability evaluation.Firstly,the article analyzes the current economic environment and the problems in the development of enterprises,and expounds the importance of enterprise financial management ability,then shows that it is necessary to establish a set of scientific enterprise financial management ability evaluation system.Through the analysis and arrangement of relevant theory and research,this paper puts forward a new idea of combining the Performance Prism model with enterprise financial management ability evaluation,and establishes a multidimensional comprehensive evaluation system based on stakeholder orientation.The analytic hierarchy process is selected to calculate the weight of indicators.The article adopts S company as an example for the comprehensive evaluation index system.It calculates the composite scores of Scompany,and analyzes the evaluation results thoroughly,then put forward the corresponding countermeasures and Suggestions.The results show that the enterprise financial management ability evaluation index system based on the Performance Prism model is feasible,and has a good practicability for evaluation of enterprise financial management ability.The index system effectively plays an important role in the evaluation of S company.Through further analysis of the evaluation results,the enterprise can realize the defects on the financial management,thus improving the level of financial management,and enhancing the competitiveness and comprehensive strength of enterprises.Meanwhile,the paper also provides a new perspective for the enterprise financial management ability evaluation.It is beneficial supplement to the relevant theoretical research of enterprise financial management ability.