2012年以来，煤炭行业的整体下行对榆神能源公司带来了巨大冲击，企业效益直线下滑，财务风险加剧，财务管理能力提升迫在眉睫。鉴于此，本文在对国内外相关研究现状进行系统综述的基础上采用理论与实证、定性与定量分析相结合的研究方法对榆神能源公司财务管理能力评价体系进行了研究，主要工作和结论如下： （1）运用文献分析的方法，对企业财务管理能力评价相关的文献进行系统的归纳和梳理，指出财务管理能力不同于财务能力，对财务管理能力评价应当基于财务管理框架和核心流程，进行全过程的评价。 （2）通过逻辑演绎的方法，构建了财务管理实践中的财务管理6x4框架模型，辨析出财务管理核心流程，凝练了财务管理六大价值驱动因素及四大基础支持性条件。以此作为财务管理评价指标体系的依据，构建了基于财务工作六大价值驱动因素及四大支持条件的十个关键一级指标；根据一级指标包含的主要工作活动，设计了四十个二级指标；形成榆神能源公司财务管理能力评价指标体系。 （3）构建了榆神能源公司财务管理能力评价模型。采用专家打分法确定各指标权重；按照财务管理工作发展的成熟程度，确定了指标评价标准，定义了初始级、发展级、规范级、优化级、领先级5个成熟度级别；给出了评价计分方法。 （4）对榆神能源公司财务管理能力进行评价，详细分析了评价结果并提出了改进建议。榆神能源公司总体财务管理能力处于2F（发展级）向3F（规范级）迈进的阶段。通过对评价结果的具体分析指出，榆神能源公司财务管理应当从完善基建期财务管理基础职能；重点塑造财务价值管理能力；创新管理模式；创新财务管理手段等四个方面展开工作，为未来管理搭建更加科学、先进的管理体系，提升自身财务管理能力。

Since2012, the overall descending of the coal industry has brought a hard hit to Yushen Energy Company. With enterprise profits plummeting down and financial risks getting severe, it’s of great urgency to improve its financial management capability. For this reason, based on the systematic review upon the present status of related researches home and abroad, this paper employs the methods of combining theories and practices as well as qualitative and quantitative analysis in studying the financial management capability evaluation system of Yushen Energy Company. The studies and conclusions are mainly as follows: (1) Literature Analysis Method is employed to systematically sum up the related literature of the enterprise financial management capability evaluation. It is pointed out that financial management capability is different from financial capability and that its evaluation should be a whole-process one based on the financial management framework and core processes. (2) Through Logical Deduction Method, the financial management 6x4 frame model in the financial management practice is constructed to identify the core processes of financial management and refine the 6 major value driving factors and 4 basic supporting conditions. By basing the financial management evaluation index system on this, 10 key primary indicators are constructed and 42 secondary indicators are designed according to the main activities of primary indexes. Thus, the financial management capability evaluation index system of Yushen Energy Company is formed. (3) Constructing the financial management capability evaluation model of Yushen Energy Company. Expert Scoring Method is used to determine the index weight. According to the maturity of the financial management development, the index evaluation standard is determined to define 5 maturity levels: initial level, developing level, standard level, optimal level and leading level. It also provides the Evaluation Scoring Method. (4) Evaluating the financial management capability of Yushen Energy Company,analyzing the evaluation results in detail and putting forward suggestions forimprovement. In general, the financial management capability of Yushen Energy Company is developing from level 2(developing level) to level 3(standard level). By analyzing the evaluation results in details, it is pointed out that the financial management of Yushen Energy Company should be conducted in 4 aspects: the perfection of the basic function of financial management during theinfrastructure construction period, the focus of shaping financial value management capability, innovation management mode and innovation financial management means. In these ways, more scientific and advanced management system would be constructed for future management to improve its own financial management capability.