摘要
经济全球化的迅猛发展使价值链管理思想应运而生,从而也带来了财务管理变革。文章在介绍价值链管理理念的发展历程基础上,分析了价值链思想对企业财务管理的若干影响,利用案例阐述价值链财务管理的运作方法,最后论述了基于价值链管理理念的企业财务管理的创新思路。
The rapid economic globalization resulted in the development of the theory of value - chain management, whieh led to the revo- lution in the area of financial management. After introducing the orientation and development of value - chain management, the paper ex- amines the impacts of value -chain management on financial management and illustrates operations in financial management via a ease study. Finally, the paper discusses the trend of financial management from the view of value - chain theory.
出处
《华东经济管理》
CSSCI
2008年第11期129-132,共4页
East China Economic Management
关键词
价值链
财务管理
财务职能
财务分析
financial management
value - china
financial analysis
financial function
