Abstract

Financial competitiveness is the embodiment of the company competitiveness. It is important for investors or company itself to evaluate the financial competitiveness. In this paper, a financial competitiveness evaluation model based on the method of analytic hierarchy process (AHP) was built which includes 15 indicators in four areas of solvency, operational capacity, profitability and development capacity. Then financial competitiveness of 27 listed companies in the electrical equipment section was evaluated based on financial statement data from three years of 2007 to 2009. The evaluation results can provide reference to the investors, creditors and stakeholders when they make a decision.

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