价值链论文：基于价值链的施工企业现金流管理研究.docVIP

价值链论文：基于价值链的施工企业现金流管理研究 【中文摘要】价值链理论自1985年战略管理学家、哈佛大学商学院教授Michael E.Porter提出以来,随着经济社会环境的变化以及信息技术的发展,其管理思想不断发展和深化,为构建企业核心竞争优势提供了有效的管理方法和分析工具。企业没有利润还可能正常运转,但是如果没有现金周转,就会陷入破产的困境。因此,对于企业来说,现金流的作用相当于人体的血液,现金的循环运动是企业生存的基本前提和关键所在。在市场经济环境下,企业拥有充足并且流转畅通的现金流,才能持续生存和发展。因此加强现金流管理,改善企业财务状况,增强企业资产的流动性,不断提高企业经济效益,已成为企业发展的必然选择。随着我国市场经济的不断完善,施工企业作为市场经济主体,参与竞争活动,成本管理已经普遍成为施工企业管理的重中之重,但是,不少施工企业却忽视了现金流管理的重要性,由于企业现金管理不善,造成资金回收不及时、现金短缺和支付能力不足等问题,从而引发企业的现金危机,给企业带来致命打击的案例数不胜数。价值链理念给企业各个管理层面都搭建了发展平台,带来了发展机遇,现金流管理作为现代财务管理的核心,必然受到价值链的影响。本文以两者的战略关系为基础,对传统的现金流管理内容和技术进行了拓展。本文首先对相关理论进行阐述,回顾了国内外关于价值链理论和现金管理理论的研究状况,然后提出了基于价值链的现金流管理,接下来分析了施工企业的特点及其现金流管理的现状,进而构建了基于价值链的施工企业现金流管理的体系,最后运用层次分析法对施工企业的现金流管理的绩效评价进行举例说明,介绍了基于价值链的施工企业现金流管理的实施步骤和方法,以期为我国施工企业进行现金流管理提供一条有效的途径。 【英文摘要】Since 1985 the American scholar Michael Porter proposed the theory of value chain, its management thoughts develops and deepening unceasingly along with the development of society, economy and technology. The theory of value chain brings an effective management method and analysis tool for the enterprise to construct its core competitive advantages.As we all know, if an enterprise has no profit, it can also run well. But if no cash, it will be plunged into bankruptcy. To an enterprise, the function of cash flow is equivalent to the blood of the human body, and the circulation of cash is basic precondition of corporation抯 survival and key chain. Under the circumstance of market economy, the enterprise would exist and develop continuously if it has necessary cash. So the inevitable choosing of the enterprise is that strengthening cash flow management, improving financial liquidity and raising economic returns.As our country market economy become perfect continuously, the construction business enterprise being the market economy corpus to participate in the competition, the cost management has become more important. However, many construction companies have neglected the importance of cash flow management. The examples that cash crisis