高端装备制造企业财务竞争力的评价及测度

构建企业财务竞争力的指标体系，运用结构方程理论，为高端装备制造企业财务竞争力构建了测量模型。考量高端装备制造企业的财务竞争力。结果表明，企业的经营能力、偿债能力、资产规模以及发展能力这四个因素，对高端装备制造企业的财务竞争力产生直接和正向的影响，间接影响企业营业利润、营业总收入和利润总额。

Evaluation and Measurement of High end Equipment Manufacturer's Financial Competitiveness

By building a index system of corporate financial competitiveness,this paper analy-zes the financial competitiveness of high-end equipment manufacturing enterprises.Management capacity,solvency,asset size and development of enterprises are four factors that have a direct and positive impact on the financial competitiveness of high-end equipment manufacturing enter-prises,and also indirectly affect operating profit,total revenue and total profit.Using structure equation theory,we construct a measurement model for high-end equipment manufacturing enter-prise financial competitiveness.