企业集团多维价值效应矩阵评价研究——基于财务协同控制的模型设计及实证分析

科研管理 ›› 2013, Vol. ›› Issue (7): 136-145.

企业集团多维价值效应矩阵评价研究——基于财务协同控制的模型设计及实证分析

冯自钦

华北水利水电大学管理与经济学院, 河南郑州 450046

收稿日期:2011-04-21 修回日期:2012-08-27 出版日期:2013-07-27 发布日期:2013-07-23
作者简介:冯自钦(1969-),男(汉),河南襄城人,博士,华北水利水电学院管理与经济学院副教授,硕士研究生导师。研究方向:企业财务管理、企业集团协同管理、财务会计理论与实务。
基金资助:
教育部人文社会科学研究规划基金项目"基于MAS的企业集团财务协同控制研究"(编号:12YJA630030)(起止时间:2012.01-2014.12);华北水利水电学院高层次人才科研启动项目"基于财务协同控制的企业集团价值效应评价模型研究"(编号:201095)(起止时间:2010.10-2013.10)。基于Multi-Agent技术的企业集团管理信息化协同控制研究(项目编号:122102210532)(起止时间:2012年1月-2013年12月),项目类型:2012年河南省科技攻关计划项目。

Matrix evaluation on multi-dimensional value effects of enterprise group-Model design and empirical analysis based on financial cooperative control

Feng Ziqin

School of Management and Economics, North China University of Water Resourcesand Electric Power, Zhengzhou 450046, China

Received:2011-04-21 Revised:2012-08-27 Online:2013-07-27 Published:2013-07-23

摘要/Abstract

摘要： 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。

关键词: 企业集团, 矩阵评价模型, 财务协同控制, 价值效应, BCG矩阵

Abstract: Analyzing and evaluating value effects based on financial cooperative control are the basic needs for comprehensively reviewing its strategies, resources, and relationships and promoting the collaborative development of enterprise group. Combining with the evaluation characteristics of multi-dimensional value effects for enterprise group and under the premise of learning from BCG matrix; based on financial cooperative control, the basic matrix evaluation model and extended matrix evaluation model of multi-dimensional value effect of enterprise group are constructed, and an evaluation index system and calculation method are also designed. Meanwhile, an empirical analysis on 70 enterprise groups of Chinese equipment manufacturing industry is conducted. The results show that the majority enterprise groups of Chinese equipment manufacturing industry possess strong environmental adaptability, are able to create value in financial strategic cooperative control; and are able to realize cash value-added, and the coordination of interests relation in financial relation cooperative control; they could be considered as a "star-typed" However, majority of them are in the state of cash shortage and their resource allocations are not reasonable, they could be considered as a "problem-typed".

Key words: enterprise group, matrix evaluation model, financial cooperative control, value effect, BCG matrix

中图分类号:

F275.5

冯自钦. 企业集团多维价值效应矩阵评价研究——基于财务协同控制的模型设计及实证分析[J]. 科研管理, 2013, (7): 136-145.

Feng Ziqin. Matrix evaluation on multi-dimensional value effects of enterprise group-Model design and empirical analysis based on financial cooperative control[J]. Science Research Management, 2013, (7): 136-145.

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