| 创新型企业综合财务能力系统分解与指标设计 |
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| 引用本文： | 唐现杰,王文秀.创新型企业综合财务能力系统分解与指标设计[J].物流科技,2008,31(1):138-141. |
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| 作者姓名： | 唐现杰 王文秀 |
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| 作者单位： | 哈尔滨商业大学,黑龙江,哈尔滨,150028 |
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| 基金项目： | 黑龙江省攻关软科学重大项目(GB06D202)《黑龙江省创新型企业评价指标体系的实证研究》的阶段性成果 |
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| 摘 要： | 建设创新型企业是构建创新型国家的基础．理论界和实务界已达成共识．但是．如何界定及评价创新型企业却是各持己见，成为各界关注的焦点问题。鉴于此从财务角度研究创新型企业综合财务能力系统．依据模块化理论将综合财务能力系统分解为创新能力、偿债能力、盈利能力、资本运营能力及发展能力五个子系统．设计各子系统的评价指标，采用德尔菲法确定各指标的评价标准．进而实现其适用性及可操作性。
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| 关 键 词： | 创新型企业 系统分解 指标设计 评价标准 |
| 文章编号： | 1002-3100（2008）01-0138-04 |
| 收稿时间： | 2007-10-29 |
| 修稿时间： | 2007年10月29 |
The System Decomposes and Index Design of Integrated Financial Ability of Innovative Enterprises |
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| TANG Xian-jie,WANG Wen-xiu.The System Decomposes and Index Design of Integrated Financial Ability of Innovative Enterprises[J].Logistics Management,2008,31(1):138-141. |
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| Authors: | TANG Xian-jie WANG Wen-xiu |
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| Institution: | (Harbin University of Commerce, Harbin 150028, China) |
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| Abstract: | The theorists and the practical field have reached a consensus that building innovative enterprises is the basis of constructing an innovation-oriented country.But how to communist and evaluate innovative enterprises has become a focus problem.The thesis studies integrated financial ability system of innovative enterprises from a view of financial point,decomposes the integrated financial Ability System for five subsystems: innovation capability,solvency,profitability,capital operation ability and development capacity which based on the Modular Theory.Completed index designed of subsystem and determined index valuation standard with Delphi method. |
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| Keywords: | innovative enterprises system decomposes index design evaluation criteria |
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