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基于财务协同控制的价值效应分析与评价,是全面审视战略、资源和关系,促进企业集团协同发展的基本需要。本文结合企业集团的多维价值效应评价特征,在借鉴BCG矩阵评价思想的前提下,建立了基于财务协同控制的企业集团多维价值效应基本矩阵评价模型和扩展矩阵评价模型,设计了评价指标体系和计算方法,并对我国设备制造行业70家企业集团进行了实证分析。结果表明:我国设备制造行业的大部分企业集团在财务战略协同控制方面适应环境能力强,能够创造价值,在财务关系协同控制方面能够实现现金的增值和利益关系协调,属于明星类;但在财务资源配置方面多数处于现金短缺状态,资源配置不够合理,属于问题类。
The analysis and evaluation of the value effect based on financial collaborative control is a basic requirement for a comprehensive examination of strategy, resources and relationships and for promoting synergetic development of enterprise groups. In this paper, based on the multi-dimensional evaluation of the value of enterprise groups, based on the BCG matrix evaluation theory, this paper establishes a multi-dimensional value matrix basic matrix evaluation model and an extended matrix evaluation model based on financial collaborative control, designs the evaluation index system and calculation Methods, and China’s equipment manufacturing industry 70 enterprise groups conducted an empirical analysis. The results show that most of the enterprise groups in the equipment manufacturing industry have the ability of adapting to the environment and creating value in the coordination of financial strategy. They can realize the value-added and interest coordination of cash in the coordination of financial relations and belong to the celebrity category. However, Most of the allocation of resources in a cash shortage status, resource allocation is not reasonable enough, is a problem class.