CAJ | 학술논문

本文从价值链的视角出发，结合企业现金流管理的相关理论，构建了基于迈克·波特价值链的企业现金流管理的评价模式。而后通过针对性的调查问卷数据分析验证了该评价模式的有效性。本文的研究发现，基于价值链的企业现金流管理能够提升企业的竞争力，实现企业价值最大化。
본문종개치련적시각출발，결합기업현금류관리적상관이론，구건료기우매극·파특개치련적기업현금류관리적평개모식。이후통과침대성적조사문권수거분석험증료해평개모식적유효성。본문적연구발현，기우개치련적기업현금류관리능구제승기업적경쟁력，실현기업개치최대화。
From the perspective of value chain, the paper combines the theory of corporate cash flow management and Michael Porter's value chain theory. It builds the evaluation model of corporate cash flow management and verifies the validity of this model through targeted questionnaire data analysis. Studies show that cash flow management basing on the enterprise value chain can enhance the competitiveness of enterprises and maximize enterprise value.