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价值链视角下的企业现金流管理研究——基于问卷调查的分析 被引量:13

Research on Cash Flow Management from the Perspective of Value Chain——Based on the Analysis of the Survey
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摘要 本文从价值链的视角出发,结合企业现金流管理的相关理论,构建了基于迈克·波特价值链的企业现金流管理的评价模式。而后通过针对性的调查问卷数据分析验证了该评价模式的有效性。本文的研究发现,基于价值链的企业现金流管理能够提升企业的竞争力,实现企业价值最大化。 From the perspective of value chain, the paper combines the theory of corporate cash flow management and Michael Porter's value chain theory. It builds the evaluation model of corporate cash flow management and verifies the validity of this model through targeted questionnaire data analysis. Studies show that cash flow management basing on the enterprise value chain can enhance the competitiveness of enterprises and maximize enterprise value.
作者 刘圻 杨惠元
出处 《财务与金融》 2014年第3期42-46,共5页 Accounting and Finance
基金 教育部人文社科青年基金项目<基于自发秩序与程序理性的企业价值管理模式创新研究>(项目批准号:10YJC630151) 中南财经政法大学青年教师创新项目<企业现金流管理评价模式与应用模块创新研究>(项目编号:2722013JC066)的阶段性成果
关键词 价值链 现金流管理 价值创造 企业价值 Value Chain Cash Flow Management Value Creation Enterprise Value
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