Financial statement analysis has a complete theory, including financial statement analysis connotation, content, method and analysis is based on the data, etc., a professor at New York university Bemstein thinks, financial statement analysis is a decision process, through the evaluation of enterprises in the past or present the financial position and operating results, and the future of the enterprise operating conditions and operating performance of the optimal estimate. Financial statement analysis, a complete set of method system including structure analysis, ratio analysis, comparative analysis (including transverse comparison method and the longitudinal comparison method), trend analysis, factor analysis, regression analysis and comprehensive analysis, the special analysis method. Financial statement analysis is conducted on the basis of scientific data. Basic information is in accordance with enterprise accounting standards to prepare its financial statements, including balance sheet, income statement, the cash flow statement, statement of changes in owners' equity (or shareholders' equity statement) and note, etc. In addition, the audit report and other businesses, such as company announcement, prospectus, management accounting reports, press releases, market information, enterprise management to predict or plan and other relevant information is financial statement analysis mainly on the basis of the material. Evaluation standard of financial statement analysis, namely, to evaluate financial statements and analysis is based on the standard and criterion. Due to the enterprise core competitiveness with value-added, core, coordination, dynamic and heterogeneous characteristics, unique properties of these characteristics determine the enterprise can be in a long time to occupy the leading position, occupy more market share. This is what the general competitive ability does not have. Each feature makes the enterprise core competitive ability and general competitive ability difference, and can be outside into financial performance as expressed in financial statement analysis index quantification, therefore, the main characteristics as financial statement analysis system reflects the enterprise's core competitiveness evaluation standard
3.3 The combination of financial statement analysis and enterprise core competitiveness theory
From financial statement analysis and understanding and analysis of enterprise core competence, it can be seen that the enterprise core competitive ability has a rich variety of inner meaning and remarkable characteristics, and will reflect in the quality of the management level of enterprises and financial. Therefore, analysis of different development stages of the financial quality, can clearly know the main content of the enterprise core competitive power and its change direction. Therefore, the financial statement analysis determines evaluation and measure for the core competitiveness of the enterprise. Find the correspondence of financial statement analysis and enterprise core competitiveness, further study on financial statements and enterprise core competitiveness, according to the report project represents the economic meaning of explain the characteristics of enterprise core competitiveness, evaluation of enterprise core competitiveness from the perspective of financial accounting, the inclusion of the evaluation of the core competitiveness of the enterprise financial statement analysis system. 译文
企业核心竞争力与财务报表分析研究
Weber H
1引言
自普拉哈拉得(C.K.prahalad)和哈默尔(GaryH~l)在《哈佛商业评论》上发表《企业核心竞争力》一文以来，核心竞争力理论在企业发展和企业战略研究方面迅速占据了主导地位，成为指导企业经营和管理的重要理论之一。随着世界经济全球化和区域经济一体化进程的加快，“国际竞争国内化，，和“国内竞争国际化，己成为不争的事实。新世纪新环境下企业的竞争，已不再是外部资源优势层面上的竞争，而是企业内部核心竞争力的竞争。没有核心竞争力就不可能有国际竞争力，没有国际竞争力，就无法迎接经济全球化的挑战。因此提高企业核心竞争力是新世纪企业竞争具有革命性意义和战略意义的重要内容。
经济全球化的发展，各国各地区以及各种不同类型行业企业都被卷入到当今激烈的竞争洪流中。随之而来的是国外资本逐渐在国际市场间活跃起来，各国企业都遇到了强劲的竞争对手，所面临的竞争也日渐激烈，甚至有些企业己经难以
为继，面临着能否生存下去的严重威胁。企业若想从全球经济一体化中最大限度地获取利润，避免在竞争中遭受损失，实现快速成长，并取得可持续发展，至关重要的一点就是立足于战略高度增强企业核心竞争力。通过高效整合企业财务、技术、资产等有形资产和创新能力、人力资本等无形资产，形成可持续发展的持久竞争优势，以保证企业经营目标的顺利实现，而所有这一切都可以外化为财务会计信息，体现为财务报表分析指标的构建与实施。而且，财务报表分析内容与反映企业核心竞争力的评价方法相脱节，表明现行的传统财务报表分析已无法满足处于激烈竞争环境下的市场经济管理的需求。因此，为了顺应现代经济环境的发展要求，满足报表外部使用者对企业核心竞争力信息的需求，反映企业核心竞争力的财务分析指标将成为财务报表分析体系中一个重要的组成部分。 2 文献综述
2.1定性描述的分析方法
主要是运用语言叙述的方法或者列表等方式对企业核心竞争力进行定性描述，比较有代表性的是Gary Hamel的定性分析法，Kessler的语言叙述法和Jones H的网络图表法。Gary Hamel认为企业运用管理的手段，对企业进行整合促进了企业核心竞争力的形成，与竞争对手相比而言，更加突出地显现出企业实现的价值需求，且具有独占性的特征。Kessler通过定性分析，来描述企业核心竞争力的几个突出特性。Jones认为，企业核心竞争力具有复杂性和不易辨认性等特性，这种特性导致了对其进行科学计量存在难度，但是可以把它看作一种技能的组合，表示为一个技能网络图。 2.2定性与定量相结合的分析方法
即主观评分法，通过建立一系列指标，利用经验给指标打分，算出综合得分。倾向于此方法的代表有Meyer的平台法和Durand等的五要素法。Meyer认为，应在产品平台和产品种类框架下，从了解客户需求、生产技能、生产能力和销售渠道等几方面进行分析评价。而Durand把企业核心竞争力划分为认知能力、优质资产、内部架构、生产步骤和企业文化等五个方面，构建衡量企业间能力差异的概念框架。这两种观点都遵循建立指标体系、利用经验给指标打分、计算总得分的思路，最后得出企业核心竞争力水平。同时，还具有代表性的是Henderson的元件结构法。他们把主观判断和指标量化综合起来，（完整译文请到百度文库）
