摘要：伴随着中国经济体系的不断发展，我国企业进入了快速发展和战略调整的重要时期，但同时也伴随着很多问题。每年有无数的企业创建，又有许多企业倒闭。从企业的创建，发展，获利到最后的倒闭，可以发现，财务管理都是一个重要因素。那么如何提升财务竞争力成为了当下众多企业的要事。本文以云南白药为例，分析研究企业财务竞争力的形成机制，主要结合竞争力和财务管理理论；剖析企业财务竞争力的内涵，遵循系统性、相对性，可比性等原则，整理影响企业财务竞争力的因素，从而对企业财务竞争力的提升提出建议，让企业获得优势，让企业走的更远，随大势所趋。71755

毕业论文关键词：财务竞争力，指标分析，企业生存的提升

Abstract：With the continuous development of China's economic system, China's enterprises have entered an important period of rapid development and strategic adjustment, but also accompanied by a lot of problems.There are countless enterprises to create every year, and there are many business failures. From the development of enterprises, create profit to the final collapse, It can be found the financial management is an important factor. So how to enhance the financial competitiveness has become the important moment of many enterprises. The Yunnan Baiyao as an example, analysis studies the financial competitiveness of enterprises formation mechanism, mainly with the competitiveness and the theory of financial management; analysis of the connotation of enterprise's financial competitiveness, follow these principles like systematicness,relativity and comparability,conclude the factors affect the enterprise's financial competitiveness and consolidation of the factors and give some advice about how to enhance  the competitiveness of the enterprise.These advice can help the enterprise to gain more advantages.Enterprises will have a better future and be with the trend.

Keywords：financial competitiveness，index analysis, enterprise survival promotion

目 录

1  引言 3

1.1  研究背景 3

1.2  研究的目的与意义 3

1.3  研究内容与方法 3

2  财务竞争力基本理论 4

2.1  企业能力理论 4

2.2  核心竞争力理论 4

2.3  企业财务战略管理理论 4

2.4  资源基础理论 5

3  财务竞争力的主要影响因素 5

3.1  财务竞争力 5

3.2  财务竞争力影响因素 5

4  案例简介 6

4.1  云南白药简介 6

4.2  云南白药的股本结构 6

5  财务竞争力案例分析 7

5.1  偿债能力分析 7

5.2  盈利能力分析 7

5.3  营运能力分析 8

5.4  杜邦分析 10

6  企业财务竞争力的提升方案 11

6.1  制定财务战略 11

6.2  合理配置财务资源 11