基于核心竞争力的企业财务战略转型研究——以华谊兄弟为例

Study on Financial Strategic Transformation of Enterprise Based on Core Competence——Take Huayi Brothers as an Example

基于核心竞争力视角,本文通过对华谊兄弟从孕育期至成长期、成长期至成熟期两次财务战略转型的案例进行研究,得出企业应根据其核心竞争力所处的生命周期匹配以相应财务战略的结论,并通过分析企业经营活动、投资活动及筹资活动现金流等来判断合适的转型时机。本文可供其他企业在财务战略选择与转型的问题上进行借鉴,以提升其核心竞争力。

Based on the perspective of core competence, this paper takes Huayi Brothers＇ financial strategic transformation from introduction to growth and from growth to maturity as examples, and concludes that according to the core competence of the life cycle, enterprises choose the corresponding financial strategy, and by analyzing cash flow from operating activities, investment activities and financing activities to find the appropriate occasion to transform. This paper can be used by enterprises in the financial strategy selection and transformation to enhance their core competence and the operating capacity.