一、企业能力理论在财务管理上的发展最近十几年来,有关核心能力的研究已经成为企业管理学的一个研究热点。核心能力所要回答的是企业生存和发展的基本规律,决定企业生存和发展背后的根本因素,也即企业竞争力本质和来源的问题。核心能力理论认为,企业本质上是一个能力的集合体, First, the theory of corporate competence in the development of financial management In the past decade or so, the study of core competencies has become a research focus of business management. The key ability to answer is the basic law of survival and development of enterprises, which determines the fundamental factors behind the survival and development of enterprises, that is, the essence and origin of the competitiveness of enterprises. The core competence theory holds that an enterprise is essentially an aggregate of capabilities,