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价值管理是当前企业财务活动的围绕中心,已经成为企业财务管理的核心。在企业决策、业绩评论等领域中引入价值管理,能够从根本上促使财务管理体系发生改变,对企业财务管理升级与战略提升具有重要意义,是财务管理的最终归宿。本文主要从价值管理相关概念入手,对价值管理与财务管理的关系及如何利用价值管理加强企业财务管理进行探讨。
Value management is the center of the current financial activities of enterprises, has become the core of enterprise financial management. The introduction of value management in the areas of business decision-making and performance reviews can fundamentally change the financial management system and is of great significance to the upgrading of corporate financial management and strategic improvement. It is the ultimate destination of financial management. This paper starts with the related concepts of value management, discusses the relationship between value management and financial management and how to use value management to strengthen the financial management of enterprises.