新时代企业价值创造探析——基于美的集团财报分析  

Analysis of Value Creation of Enterprises in the New Era--Based on Financial Analysis of Midea Group

作　　者：刘莉[1] LIU Li(Taiyuan Tourism College)

机构地区：[1]太原旅游职业学院

出　　处：《中国商论》2021年第16期87-89,共3页China Journal of Commerce

摘　　要：在数字经济时代企业价值创造有了创新模式。美的集团积极面对产业变革,拥抱数字化信息技术,积极利用大数据、物联网等技术进行自我改造与革新,率先向机器人智能制造领域迈进。企业战略意图与战略实施结果经由财务报表数据表达出来。本文从财务分析的角度解读美的战略实施,通过报表数据指标计算分析各业务板块经营状况,并横向对比竞争企业的数据,评估分析美的集团营运能力、战略实施效果与核心竞争力。以数据评估其数智化流程再造所带来的成效,进而探析企业价值创造的源泉。美的集团已经突破传统制造业发展模式,实现数字化转型,将数字化渗透到研发、生产、流通等价值创造的每条“血管”,充分利用自身资源,开辟创新业务领域,开拓增长空间。In the era of digital economy,value creation of enterprises has an innovative model.Midea Group actively faces industrial changes,embraces digital information technology,actively uses big data,Internet of things and other technologies for its transformation and innovation,and takes the lead in the field of robot intelligent manufacturing.The enterprise’s strategic intention and the result of strategy implementation are shown by the financial statement data.This article interprets Midea’s strategy implementation from the perspective of financial analysis,calculates and analyzes the operation status of each business sector through the report data indicators,and horizontally compares the data of competitive enterprises to evaluate and analyze Midea’s operating ability,strategy implementation effect and core competitiveness.It uses data to evaluate the effect of intelligent process recreation,and then analyzes the source of value creation of the enterprise.Midea Group has broken through the development mode of traditional manufacturing industry,realized digital transformation,infi ltrated digitization into every“blood vessel”of R&D,production,circulation and other ways of value creation,made full use of its own resources,opened up innovative business areas and widened growth space.

关 键 词：战略 财报分析 企业价值 

分 类 号：F275[经济管理—企业管理]