财务价值链与企业增值

Creating Financial Value Chain to Add Enterprise Value

随着价值管理模式的实行,传统的财务职能必然要随着企业经营目标的调整而改变。通过分析财务活动的特征,并与企业业务价值链进行对照类比,进一步提出了财务价值链的概念,认为财务价值链同样具有增加企业价值的功效。

With the application of the mode of value management, the traditional financial function must change with the adjustment of enterprises＇ prosecution goal. This paper analyses the characteristics of financial activities and compares the value chain of enterprises＇ operation, then brings forward the conception of the value chain of finance. It is considered that the value chain of finance has the same efficacy of increasing the enterprises＇ value as the value chain of operation.