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企业财务管理的目标是社会经济发展到一定阶段的产物,在理论界存在着广泛的探讨,这其中以企业价值最大化观点被认为是最合理的财务管理的目标。在知识经济时代,企业核心竞争力是支撑企业长期竞争优势的关键能力,它能够在为客户创造价值的基础上为企业创造价值。本文立足于这一视角,深入分析了核心竞争力对企业价值的贡献,从而得出企业核心竞争力是实现企业价值最大化这一财务管理目标的核心动力的结论。
The goal of enterprise financial management is the product of social economic development to a certain stage. There is an extensive discussion in the theoretical community. The view of maximizing the value of the enterprise is considered to be the most reasonable goal of financial management. In the era of knowledge economy, the core competitiveness of enterprises is the key ability to support the long-term competitive advantage of the company. It can create value for the company on the basis of creating value for customers. Based on this perspective, this paper deeply analyzes the contribution of core competitiveness to corporate value, and concludes that the company’s core competitiveness is the core motivation for achieving the goal of maximizing corporate value.