Research on construction of evaluation index system about enterprises’ financial management ability

Abstract

We should evaluate improvement in enterprises' financial management ability appropriately and let enterprises know their advantages and disadvantages in the aspect of financial management ability clearly and improve their weak management aspects with pertinence so that enterprises can enhance their financial management ability and level practically. Thus, this thesis will discuss current situations about evaluation on enterprises' financial management ability. Based on this, it proposes we should construct a scientific, reasonable and feasible evaluation index system about financial management ability as soon as possible to indicate directions for practical improvement in enterprises' financial management ability 1. Background Research on enterprises' financial management ability starts late in China and many scholars only study definition of concepts about the ability unilaterally. As a result, profound research on construction of evaluation index system about financial management ability is lacked, let alone construction of a mature model related to evaluation index system about enterprises' financial management ability. Therefore, under high requirements of modern enterprise system, Chinese enterprises should solve this problem as quickly as possible and try to construct an appropriate o evaluation index system about financial management ability based on their own practical situations in order to improve their financial management level and obtain more powerful market competitiveness.