基于价值链的集中财务管理策略

Centralized Financial Management Tactics Based on Value Chain

近年来随着我国企业集团的发展壮大,财务战略执行力弱化成为集团发展的重要瓶颈。企业集团应以价值链理论为指导,在IT环境下通过管理观念创新、价值流程优化、信息平台共享,构建集团集中财务管理模式,实现信息资源集成,确保集团财务战略执行力的有效提升。

Along with tile growing up and development of enterprise group in China in recent years, the weakening exeeutive power of group financial strategy is becoming the important bottle-neck confining its development. This paper proposed that enterprise group should be guided by the value-chain theory and establish group centralized financial management model by means of management idea innovation, value processing opti- mization and information platform sharing under an IT environment, so as to realize group information resource integration, and promote the executive ability of group financial strategy.