浅议价值链视角财务决策战略的创新

On the Innovation of Financial Decision-Making Strategy in Value Chain

价值链视角的财务决策作为企业的一项重要的战略决策,弥补了企业在组织结构设计、业务流程和管理方面存在的不足,为财务管理提供了分析与决策的有效工具。企业财务管理除了注重资金管理外,更注重对企业价值链的优化与重组,利用分布于作业链的各个环节所涉及的财务数据,明确其自身的优势和劣势,以实现价值链资源的有效利用,降低成本,获取最佳竞争力。首次将研究重点分析在财务管理和企业管理等领域的交集,在前人研究的基础上,分析价值链理论与财务决策分析的内在价值、财务战略共生性的可行等问题,最后提出了企业财务创新管理新视角。

Financial decision-making from the perspective of value chain is an important strategic decision of enterprises to make up for the shortcomings of organizational structure design, business process and management, and provide an effective tool for analysis and decision-making for financial management. In addition to focusing on financial management, enterprise financial management, pay more attention to the optimization and reorganization of the enterprise value chain, using the financial data distributed in all aspects of the operation chain, and clarify its own advantages and disadvantages to realize the effective use of value chain resources, Reduce costs, get the best competitiveness. For the first time, the research focus will be on the intersection of financial management and enterprise management. On the basis of predecessors' research, this paper analyzes the intrinsic value of value chain theory and financial decision analysis, and the feasibility of financial strategy symbiosis. Finally, A New Perspective of Innovation Management.