供给侧结构性改革背景下企业财务战略的更新与重构  

The Renewal and Reconstruction of Enterprise Financial Strategy Under the Background of Supply Side Structural Reform

作　　者：赵栓文[1] 赵一[1] 

机构地区：[1]西安财经学院商学院,陕西西安710100

出　　处：《改革与战略》2018年第2期98-101,共4页Reformation & Strategy

摘　　要：供给侧结构性改革旨在通过供给端产业结构调整来解决现阶段我国市场经济存在的供需不对等的问题,而供给侧的结构调整实质上对企业来说是提升供给的质量和效率。文章以价值链管理为手段,以企业财务管理活动的四个方面为切入点,分析改革环境对企业财务战略的影响,对企业如何应对供给侧结构性改革进行了探索,最后提出供给侧结构性改革下企业应用价值链进行财务战略重构的途径和方法,树立价值链财务战略理念、运用价值链管理进行财务战略的环境分析、实现财务战略与企业其他职能战略的协同、完善价值链财务战略的控制体系等,以期让企业把握改革机遇,积极转变财务战略,形成长期发展的竞争力。The supply side structural reform aims to solve the unequal supply and demand of market economy at the present stage, throwing the adjustment of industrial structure of supply side, we can enhance the quality and efficiency of supply. The impact of reform on enterprises is comprehensive, Enterprises must make strategic adjustments in response to the challenges of reform, financial strategy is not only a part but also an important support of overall strategy, Therefore, the adjustment of financial strategy is crucial for enterprises to grasp the opportunities of supply side structural reform.This paper takes value chain management as the means and takes the four aspects of enterprise financial management activities as the breakthrough point, analyzes the influence of the reform environment on the enterprise financial strategy, and probes into how the enterprise to deal with the reform of the supply side. Enterprises can grasp the opportunities of the reform and financial strategy to form long-term development competitiveness.

关 键 词：供给侧结构性改革 财务战略 价值链 财务管理理念 

分 类 号：F121[经济管理—世界经济]