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摘要：随着行业环境日趋规范化，药企之间的竞争愈演愈烈，为增强竞争力，行业重组整合的步伐加快。本文发现目前国内外学者对财务核心竞争力的研究不多，尤其是站在企业实务角度研究的更少，因此本文准备以企业实例为依据，探讨企业财务核心竞争能力。34879
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本文由企业核心竞争力的内涵与特征引出企业财务核心竞争力的属性与特征，并论述二者之间的逻辑关系。然后运用沃尔比重评分法对恒瑞公司的财务核心竞争力进行分析，并对比国内已上市超过3年的6家医药行业企业，判断恒瑞公司财务竞争力在医药行业的水平，提出相关建议。
财务核心竞争力是由企业核心竞争力理论延伸发展而来，是以经济学和战略管理学为基础进行的财务创新，它的形成为人们理解和发展财务学探索出新的思路和方向。财务引导企业合理分配资源，从而推进药企的发展，研制出能够治疗更多目前无法治愈的疾病的药物，是人们对医药行业的迫切期望，该发展也对我国药企的发展具有深刻的影响意义。
毕业论文关键词：企业核心竞争力 财务核心竞争力 沃尔比重评分法
Research on analysis and evaluation of enterprise financial core competence
Abstract：With the industry environment is becoming increasingly standardized, the competition between pharmaceutical companies is increasingly fierce, in order to enhance the competitiveness and the pace of industry consolidation accelerated. It is found that there is less financial research on the core competitiveness between the domestic and foreign scholars currently, especially in the enterprise practice angle. Therefore, this paper prepared by an enterprise as the basis of financial enterprise core competitive ability.
In this paper, the properties and characteristics of the connotation of enterprise core competitiveness and the core competitiveness of enterprises leads to financial characteristics, and discusses the logical relationship between the two. Then use Comprehensive analysis of Wole to analise financial core competitiveness of the Hengrui company , and contrasting the domestic has been listed for more than 3 years of six pharmaceutical industry enterprises, judge Hengrui company financial competitiveness at which level of the pharmaceutical industry, and put forward relevant suggestions.
Financial core competence is theory of the core competence of the corporation by the extension of the development and, it as the basis for financial innovation in economics and strategy management science. It is formed for people to understand and develop the financial study to explore new ideas and direction. Financial guide enterprises rational allocation of resources, in order to promote the development of pharmaceutical development, and to develope a drug to treat more disease what there is no cure. It is the urgent expectation of the pharmaceutical industry, and it has profound implications to the development of pharmaceutical companies in our country .
Key words: the core competitiveness of the enterprise, financial core competitiveness, Waldo proportion score
目 录
一、导论 1
（一）研究背景 1
（二）研究意义 1
（三）研究思路 2
（四）研究内容与框架 3
二、企业财务核心竞争力的内涵与特征研究 5
（一）企业核心竞争力的含义与特征论述 5
（二）企业财务核心竞争力的属性与特点论述 6
（三）企业核心竞争力与财务核心竞争力之间的逻辑关系分析 7
三、建立财务核心竞争力评价指标体系及相关说明 8
（一）设计企业财务核心竞争力指标评价体系的整体思路 8