VRIO视角下企业生命周期中财务战略的实施

财务战略是企业总体战略的有机组成部分,须与企业战略协调一致。在企业不同的生命周期中,财务战略的选择是企业能否长期运营的关键。本文以VRIO模型为视角审视企业内部资源,分析企业资源和能力的收益潜力和企业竞争优势的来源。基于此,针对企业生命周期的孕育期、初生期、发展期、成熟期和衰退期制定相应的财务战略,来实现企业竞争优势的完善性和适应性。在企业的不同生命周期,通过VRIO审视内部资源,可以将各种内部资源纳入一个整体框架,制定适宜的财务战略保持资金均衡流动,最终可持续地增加企业价值。

Financial strategy is an integral part of the overall strategy of an enterprise. In different life cycles of the enterprise, the choice of financial strategies is the key for the long - term operation of the enterprise. From the perspective of VRI0, we review enterprise internal resources, analyze the enterprise resources and potential ability of yield and the sources of enterprise competitive advantages. Based on this, we formulate the corresponding financial strategy in the enterprise life cycle, to realize the integrity and adaptability of enterprise competitive advantages. During different life cycles, we can review the internal resources via VRI0 to integrate all internal resources into an integrated framework and work out an appropriate fi- nancial strategy to maintain balanced capital flow and sustainably increase the enterprise value finally.