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财务管理对于企业经营绩效具有重要意义,而企业内、外部的投资活动,对于企业价值创造也具有重要作用,但它对于企业绩效的影响是非直接的,必须通过财务管理活动才能体现,也就是说,财务管理活动处于结构洞联结点的核心位置,对于企业价值创造发挥着其他运营活动所无法比拟的作用。
Financial management is of great significance to the business performance of an enterprise. However, the investment activities inside and outside the enterprise also play an important role in the enterprise value creation. However, its impact on the enterprise’s performance is indirect and must be reflected through the financial management activities. That is to say , The financial management activities are at the core of the structural tunnel junction and play an unmatchable role in the creation of corporate value for other operational activities.