会计学院知识库

2017-2022 中央一号文件连续六年针对乳制品行业发展做出政策性鼓励推 进，同时，2022 年农业农村部提出《“十四五”奶业竞争力提升行动方案》。互 联网与物联网的双重加持之下，乳制品企业全产业链战略布局已经进入全速发展 阶段，为了更好的应对新时代新形势下面临的种种风险挑战，行业中各大中小企 业竞争愈发激烈。企业务必将提高自身的核心竞争力作为可持续发展的第一大要 务，财务竞争力又是核心竞争力中关键的组成部分，其全产业链下财务竞争力的 评价与研究切实关系到企业的可持续发展，对其进行更加深入且全面科学得评价 分析显得格外重要。 本文将财务竞争力相关研究成果以国外和国内研究的文献进行梳理汇总，整 理出全产业链以及财务竞争力的具体内涵，并将核心竞争力理论、竞争优势理论 和企业能力理论作为研究的理论基础，进行更加深入探究财务竞争力评价体系。 随后以光明乳业作为研究对象，介绍案例企业背景以及发展路径，以全产业链下 光明乳业的企业特点构建以传统四大能力以及现金保证能力这五个指标范围作 为一级指标体系，借助因子分析法形成财务竞争力评价体系，随后通过熵权法对 其综合能力进行得分排名，最后基于评价结果找出影响光明乳业在全产业链战略 布局下财务竞争力的主要问题，并提出加强现金流管理、多元化融资渠道、控制 资产负债比例、增加产品附加值、优化供应链管理等针对性对策。

2017-2022 No. 1 central document has made policy incentives for the development of dairy industry for six consecutive years. At the same time, in 2022, the Ministry of Agriculture and Rural Affairs proposed the Action Plan for Improving the Competitiveness of Dairy Industry during the "14th Five Year Plan". With the dual support of the Internet and the Internet of Things, the strategic layout of the whole industrial chain of dairy enterprises has entered a stage of full speed development. In order to better cope with the risks and challenges faced by the new era and new situation, the competition among major and small enterprises in the industry has become increasingly fierce. Improving the core competitiveness of enterprise business is the top priority for sustainable development, and financial competitiveness is a key component of core competitiveness. The evaluation and research of financial competitiveness throughout the entire industry chain are closely related to the sustainable development of enterprises. Therefore, it is particularly important to conduct a more in-depth and comprehensive scientific evaluation and analysis of it. This article summarizes the research results related to financial competitiveness based on foreign and domestic literature, and summarizes the specific connotations of the entire industry chain and financial competitiveness. The core competitiveness theory, competitive advantage theory, and enterprise capability theory are used as the theoretical basis for further exploration of the financial competitiveness evaluation system. Subsequently, taking Guangming Dairy as the research object, the background and development path of the case enterprise were introduced. Based on the characteristics of Guangming Dairy in the entire industry chain, a primary indicator system was constructed with the traditional four major capabilities and cash guarantee capabilities as the five indicator ranges. The factor analysis method was used to form a financial competitiveness evaluation system. Then, the entropy weight method was used to score and rank its comprehensive capabilities. Finally, based on the evaluation results, the main problems affecting Guangming Dairy's financial competitiveness in the strategic layout of the entire industry chain were identified, and targeted measures such as strengthening cash flow management, diversifying financing channels, controlling asset liability ratio, increasing product added value, and optimizing supply chain management were proposed.