价值链管理模式下企业财务管理研究 (2)

价值链管理模式下企业财务管理研究

摘要

在新的世纪，企业发展己经超越了品质、成本的竞争，不再只是单个企业与企业之间的竞争，而是价值链与价值链之间的竞争。研究表明价值链对企业的影响越来越明显，这时作为价值管理活动的财务管理也就自然而然地关注企业的价值创造活动，财务管理目标的定位己经从企业利润最大化发展到了企业价值最大化，对于财务管理的研究应该以价值为着眼点，把战略管理、战术管理、价值链管理和信息管理进行有机结合，把视线转移到价值链及其活动上，把管理目标锁定在价值链的每个环节上。迈克尔·波特的价值链理论为人们打开了财务管理的新思路，将价值链管理思想引入财务管理，一方面为财务管理学的研究提供了新的理念，另一方面，也为财务管理提供了分析与决策的有效工具，必然会对企业财务管理产生积极的影响，促进基于价值链的财务管理模式的发展。基于价值链的的财务战略是这一新的财务管理模式的核心部分，它是在经济学和管理学理论的指导下，围绕顾客价值创造目标，以市场竞争为动力，对影响价值链企业群发展具有全局性、长期性和重大意义的组织财务活动和处理财务关系的财务方针、原则和发展规划。

传统财务战略在企业竞争问题的研究上，往往局限于分析单个企业内部管理与外部环境对财务战略的影响，过于侧重单个企业角度的筹资、投资活动等问题的研究，而对基于价值链系统的财务管理问题，对于价值链竞争环境下价值链企业群的财务活动、财务关系问题的研究则相对较少。基于价值链的企业财务战略在价值链理论的指导下，运用价值链管理理念再造传统财务战略的程序和方法，从系统与动态发展的视角开展对企业财务战略问题的研究，构建面向21世纪的、符合企业战略发展需要的财务战略体系，有助于培育和发展企业的核心竞争力，有助于完善和发展现代意义上的财务战略理论与方法体系。

关键词：价值链管理模式；企业财务管理；财务战略

Abstract

In the new century, the enterprise development has been beyond the quality, cost competitive, not just between the individual competition between enterprises, but between the value chain and value chain competition. Research shows that the value chain for enterprises of more and more obvious, then as a financial management value management activities will come very naturally to focus on the enterprise value creation activities, financial management goals already from the maximum profits of enterprises to maximize the value of enterprises, the research on financial management should take the value as the starting point, the strategic management, strategy management, value chain management and information management are combined, shifted to the value chain and its activities, the management target in each link of the value chain. Michael Porter's theory of the value chain to open the new ideas of financial management of people, the value chain management theory of financial management, provides a new idea for the research on financial management, on the other hand, for the financial management provides effective engineering analysis and decision, will have a positive impact on the enterprise financial management, and promote the development of the mode of financial management based on value chain. Based on the value chain of financial strategy is the core part of this new mode of financial management, it is in the theory of economics and management guidance, focusing on customer value creation, market competition as a driving force, the effect on the value chain enterprise group development with the overall, long-term and significant financial and to deal with the financial relationship between financial policies, principles and development planning.

The traditional financial strategy in the research of business competition, are often limited to the analysis of the impact of internal management and the external environment of individual enterprises on financial strategy, research lays emphasis on individual enterprise angle to finance, investment and other issues, and the financial management system based on the value chain, study on relationship between financial