本文關(guān)鍵詞：聯(lián)想控股價值創(chuàng)造型財務(wù)管理案例研究　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 價值創(chuàng)造 財務(wù)管理 聯(lián)想控股

【摘要】：隨著時代的發(fā)展,競爭日益激烈的市場和財務(wù)管理理論的發(fā)展對企業(yè)財務(wù)管理模式提出了幫助企業(yè)持續(xù)經(jīng)營的新要求,財務(wù)管理管理目標(biāo)也從股東價值最大化轉(zhuǎn)變?yōu)槠髽I(yè)價值最大化,這里的價值指的是顧客對企業(yè)提供的服務(wù)或商品的估值,即顧客所能接受的商品價格就是這個商品的內(nèi)在價值,企業(yè)為了達到企業(yè)價值最大化,可以通過創(chuàng)新服務(wù)滿足顧客需求以提升顧客對商品的價值認知,或者可以通過降低成本來提升價值空間最終實現(xiàn)企業(yè)價值最大化的目標(biāo)。因此,在開展財務(wù)管理工作時需要以顧客價值為導(dǎo)向,關(guān)注價值創(chuàng)造和為了創(chuàng)造價值所投入的資本成本之間的關(guān)系,只有當(dāng)企業(yè)創(chuàng)造的價值完全彌補了資本成本、機會成本和風(fēng)險折扣時,企業(yè)才真正創(chuàng)造了價值。我國財務(wù)管理理論界對價值創(chuàng)造和財務(wù)管理之間的關(guān)系進行深入研究,明確財務(wù)管理創(chuàng)造價值的具體路徑,為價值創(chuàng)造型財務(wù)管理研究指明了方向。但理論界對價值創(chuàng)造型財務(wù)管理的實務(wù)研究較少,需要繼續(xù)研究填補這方面的欠缺。以聯(lián)想控股股份有限公司(以下簡稱聯(lián)想控股)的財務(wù)管理模式為研究背景,分析其特色的價值創(chuàng)造型財務(wù)管理模式。聯(lián)想控股通過財務(wù)預(yù)算活動、經(jīng)營活動、投資活動、籌資活動和風(fēng)險控制活動創(chuàng)造價值,引入衡量企業(yè)價值的績效評價體系和與績效相匹配的激勵體系,其對聯(lián)想價值創(chuàng)造型財務(wù)管理的結(jié)果進行評價并推進企業(yè)持續(xù)進行價值創(chuàng)造活動。本文分析了聯(lián)想價值創(chuàng)造型財務(wù)管理的目標(biāo),總結(jié)了聯(lián)想控股通過在企業(yè)內(nèi)部明確價值創(chuàng)造的概念,將財務(wù)活動融入業(yè)務(wù)活動中為企業(yè)創(chuàng)造價值的成功經(jīng)驗,并由此提出在企業(yè)中推行價值創(chuàng)造型財務(wù)管理的建議,希望由此為我國企業(yè)構(gòu)建以價值創(chuàng)造為目標(biāo)的財務(wù)管理模式提供參考。
[Abstract]:With the development of the times, the development of increasingly fierce competition in the market and financial management theory put forward new requirements to help enterprises sustainable management of enterprise financial management, financial management goal has changed from maximizing shareholder value maximization of enterprise value, value here refers to the customer for the enterprises to provide goods or services valuation the intrinsic value, namely the customer can accept the price for this commodity is, enterprises in order to achieve the maximization of enterprise value, can meet the needs of customers through innovative services to enhance customer perceived value to the goods, or by reducing the cost to enhance the value of space and ultimately achieve the goal of maximizing corporate value. Therefore, in carrying out financial management to customer value oriented, pay attention to the relationship between value creation and value creation in order to put the cost of capital, only when the enterprise value is completely make up the capital cost, opportunity cost and risk discount, enterprises can truly create value. The theory of financial management in China has made an in-depth study of the relationship between value creation and financial management, and made clear the specific path of value creation in financial management, and pointed out the direction for the research of value creation financial management. However, there are few practical studies on the practice of value creative financial management in the theoretical circle, and we need to continue to study the deficiency in this field. Based on the financial management mode of Lenovo Cmi Holdings Ltd (hereinafter referred to as Lenovo Holdings), this paper analyzes its characteristic value creation financial management mode. Lenovo holdings by financial budget activities, business activities, investment activities, financing activities and risk control activities to create value, the introduction of the performance evaluation system to measure the enterprise value and match the performance of the incentive system, the Lenovo value creation financial management results evaluation and promote enterprise's sustainable value creation activities. This paper analyzes the Lenovo value creation financial management objectives, summed up the Lenovo holdings through the concept of creating clear value in the enterprise, the financial activities into successful experience to create value for the enterprise business activities, and thus puts forward the value of creative enterprises in the implementation of financial management recommendations, in the hope for Chinese enterprises to build the value creation mode of financial management as the goal to provide reference.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.671

【參考文獻】

相關(guān)期刊論文 前10條

1 車淑芳;;現(xiàn)代財務(wù)管理之于企業(yè)價值創(chuàng)造的思考[J];中國商論;2016年30期

2 施佳;;淺談價值創(chuàng)造視域下的國有企業(yè)內(nèi)部財務(wù)控制問題[J];財會學(xué)習(xí);2016年19期

3 胡英男;;企業(yè)價值創(chuàng)造效率管理分析[J];會計師;2016年19期

4 許超;;汽車流通行業(yè)財務(wù)管理與價值創(chuàng)造探究[J];會計師;2016年06期

5 范家宏;;會計穩(wěn)健性、投資效率與企業(yè)價值[J];商場現(xiàn)代化;2015年26期

6 張藝璇;;淺談貿(mào)易企業(yè)如何完善財務(wù)管理并實現(xiàn)價值創(chuàng)造[J];財會學(xué)習(xí);2015年12期

7 何瑛;張大偉;;管理者特質(zhì)、負債融資與企業(yè)價值[J];會計研究;2015年08期

8 阮素梅;楊善林;張莉;;公司治理與資本結(jié)構(gòu)對上市公司價值創(chuàng)造能力綜合影響的實證研究[J];中國管理科學(xué);2015年05期

9 湯谷良;張守文;;大數(shù)據(jù)背景下企業(yè)財務(wù)管理的挑戰(zhàn)與變革[J];財務(wù)研究;2015年01期

10 殷起宏;胡懿;;VBM框架下價值型財務(wù)管理模式中業(yè)財融合的分析體系研究[J];商業(yè)會計;2015年02期

，

本文編號：1342244