摘要
2015年,“军民融合发展战略”上升为国家战略。在政策引导下,我国军工集团将资产拆分上市,开始加快直面市场的步伐。由于曾经的管理体制、经营目标与市场经济不适应等原因,此类企业存在财务理念滞后、能力较弱的问题,需要提升财务竞争力。为解决这一问题,本文通过改良得到适于军工企业的财务竞争力评价指标体系;基于军工企业财务竞争力,利用灰色关联度分析法对军工集团实际控制的62家上市公司进行排序,识别出标杆企业中国船舶重工股份有限公司和北京四维图新科技股份有限公司。研究表明,军工企业财务竞争力普遍较弱,应当根据标杆企业财务竞争力提升的经验,构建战略联盟,应用共享服务的财务管理新模式,提升基础财务能力。
In 2015,civil military integration became a national strategy.Under the guidance of military-to-civilian policy,China’s military industrial groups are listed to divide assets and accelerate the pace of facing the market.Due to the previous management,business objectives,and market economy incompatibility,such enterprises have outdated financial concepts and need to improve their financial competitiveness.To solve this problem,this paper proposes an improved competitiveness evaluation system for military enterprises.Gray Relational Analysis(GRA)is used to rank 62 listed companies actually controlled by military industrial groups according to the benchmark enterprises CSSC and NAVINFO.The results show that the financial competitiveness of military enterprises is generally weak.Strategic alliances and a shared financial model can help improve their basic financial ability.
作者
郭艳群
刘政灵
GUO Yanqun;LIU Zhengling(Service Guarantee Center,National University of Defense Technology,Changsha 410073,China;College of Liberal Arts and Sciences,National University of Defense Technology,Changsha 410072,China)
出处
《国防科技》
2021年第6期110-116,共7页
National Defense Technology
