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价值链管理对公司的发展起着越来越重要的作用,公司的财务战略也应该扩大到整个价值链管理而不是仅仅局限于公司内部。本文以公司价值创造作为价值链理论与财务管理的契合点,在此基础之上界定了基于价值链的公司财务战略,并且阐述了其原则。最后从财务战略的维度出发,根据价值链的类型,分别分析了内部价值链财务战略和外部价值链财务战略,以求更好地实现公司整体的战略发展。
Value chain management plays an increasingly important role in the development of the company. The company’s financial strategy should also be extended to the entire value chain management rather than confined to the company. In this paper, corporate value creation as a value chain theory and financial management point of convergence, on the basis of which defines the company’s financial strategy based on the value chain, and explains its principles. Finally, from the perspective of financial strategy, according to the type of value chain, the financial strategy of internal value chain and the financial strategy of external value chain are respectively analyzed in order to better realize the overall strategic development of the Company.