西安建筑科技大学硕士学位论文
基于价值链的F公司财务管理模式研究
专业：工商管理
硕 士 生：马列
指导教师：李荣锦副教授
摘要
伴随科技发展的日新月异，世界经济的融合度越来越深，各个区域和企业之
间的竞争和合作关系变得前所未有的紧密。面对越来越激烈的市场竞争格局，企
业需要对自身的管理模式、业务流程以及组织架构等进行变革，发扬自身的核心
竞争优势，才能求得发展避免被市场所淘汰。以此，价值链管理引起越来越多的
重视。它不只是能使企业对自身的业务和管理环节进行整合，而且能够拓展到企
业之间纵向和横向关系的处理上，从而在发挥出自身优势，实现资源的高效利用
以此，本文基于价值链的视角对F公司的财务管理模式进行研究和探讨，其
目的在于以构建F公司以价值链为基础的财务管理模式。探索以财务管理为主的
新型企业运营管理模式，是本文研究价值链理论体系及其管理模式的主要内容，
确定在该管理理论基础上F公司所需要建立的财务管理模式。分析研究F公司的
现行的管理模式中存在的突出问题，并提出关于完善价值链体系、优化财务管理
的思路及改进措施，即：实现企业价值链因素增值和完善企业管理模式，从推动F
公司的财务管理规范化、系统化，实现由内到外、由点到面的转变
基于此，本文主要包含四个方面的内容。第一，对F公司财务管理的现状进
行分析，进而发现其中的问题。第二，构建F公司基于价值链理论的财务管理新
模式，将公司的财务流程和业务流程统一起来。第三，基于模糊综合评价方法对
此一模式的在F公司的应用效果进行评价。第四，提出完善此一模式的相关建议，
包括理顺和完善外部价值链协调机制、建立财务共享中心、促进财务业务一体化
融合,加强财务信息化建设等各方面的措施和建议
关键词：价值链；价值链管理；财务管理模式；模糊综合评价
西安建筑科技大学硕士学位论文
Research on financial management mode of F company based
on value chain
Specialty: Business Administration
Name:Malie
Instructor:Li Rongjin
ABSTRACT
With the rapid development of science and technology, the integration of the world
economy is becoming more and more deep, and the competition and cooperation
relationship between different regions and enterprises has become unprecedented. In the
face of more and more fierce market competition pattern, enterprises need to change
their own management mode, business process and organizational structure, and carry
forward their own core competitive advantages, so as to achieve development and avoid
being eliminated by the market. As a result, value chain management has attracted more
and more attention. It does not only enable enterprises to integrate their own business
and management links, but also can expand to the treatment of vertical and horizontal
relations between enterprises, thus giving full play to their own advantages and realizing
the efficient use of resources.
On this basis, this paper studies and discusses the financial management model of
F company based on the perspective of value chain. The purpose is to build the financial
management model based on the value chain of F company. The exploration of a new
business management model based on financial management is the main content of the
study of the theory of value chain and its management mode, and determines the
financial management model that F company needs to establish on the basis of this
management theory. This paper analyzes and studies the outstanding problems existing
in the current management mode of F company, and puts forward some ideas and
measures to improve the value chain system and optimize the financial management,
namely, to realize the value added of the enterprise value chain and to perfect the
enterprise management model, and to promote the standardization and systematization
西安建筑科技大学硕士学位论文
of the financial management of the F company, and the realization from the inside to the
outside, The change from point to face.
Based on this, this article mainly includes four aspects. First, analyze the current
situation of F company's financial management, and then find out the problems. Second,
build a new financial management mode based on value chain theory of F company, and
integrate the company's financial process and business process. Third, based on fuzzy
comprehensive evaluation method, the application effect of this model in F company is
evaluated. Fourth, put forward some suggestions to improve the model, including the
rationalization and improvement of the external value chain coordination mechanism,
the establishment of Financial Sharing Center, the integration of financial business
integration, and the strengthening of financial information construction and other
measures and suggestions.
Key words：Value chain; value chain management; financial management model; fuzzy
comprehensive evaluation。