苏美达公司价值创造型财务管理案例研究

Case Study of SUMEC Value Creation Financial Management

信息技术的普遍应用、金融工具的广泛引进、产品经营范围的多维扩展以及全球经济的一体化,使外贸型企业经营管理的内部条件与外部环境发生了巨大的变化。这种环境的改变,迫切要求企业的财务管理改变传统角色,实现向价值创造型财务管理的转型。苏美达公司财务资产部坚实自身价值创造能力,借助于资金管理、政策把握、自由现金流投资等手段,通过决策支持、管理监督、考核与激励支持或促进公司整体价值创造,其价值创造型财务管理的成功实践对于转型期的中国同类企业财务管理的与时俱进有一定的借鉴意义。

The universal application of information technology,wide using of financial instruments,expanding ranges of products and global economic integration,have made tremendous changes in the enterprises' internal and external environment.Such changes in the environment require the financial management of enterprises to change its traditional role into value creation financial management.SUMEC achieved the ultimate goal of value creation by strengthening its own value creation ability and by promoting the development of general value creation activities,which can be an example for similar enterprises in transitional China.