随着信息革命与知识经济的兴起,企业核心能力理论逐渐成为占主导地位的企业理论,对企业管理活动产生了巨大影响。企业核心能力理论的兴起,使得建立在传统企业理论基础之上的财务管理面临着严峻的挑战。研究企业核心能力对财务管理的影响,是财务管理顺应环境变化的必然选择。 With the information revolution and the rise of knowledge economy, the core competence theory of enterprises has gradually become the dominant enterprise theory, which has a tremendous impact on the enterprise management activities. The rise of the theory of the core competence of enterprises makes the financial management based on the traditional enterprise theory faced with severe challenges. Studying the impact of the core competence of a company on financial management is an inevitable choice for financial management to adapt to changes in the environment.