价值链视角的财务决策作为企业的一项重要的战略决策,弥补了企业在组织结构设计、业务流程和管理方面存在的不足,为财务管理提供了分析与决策的有效工具。企业财务管理除了注重资金管理外,更注重对企业价值链的优化与重组,利用分布于作业链的各个环节所涉及的财务数据,明确其自身的优势和劣势,以实现价值链资源的有效利用,降低成本,获取最佳竞争力。首次将研究重点分析在财务管理和企业管理等领域的交集,在前人研究的基础上,分析价值链理论与财务决策分析的内在价值、财务战略共生性的可行等问题,最后提出了企业财务创新管理新视角。 Financial decision-making from the perspective of value chain, as an important strategic decision of an enterprise, makes up for the existing deficiencies in organizational structure design, business process and management, and provides an effective tool for financial management analysis and decision-making. In addition to focusing on fund management, corporate financial management pays attention to the optimization and reorganization of the enterprise value chain. It uses the financial data involved in all links of the operation chain to clarify its own advantages and disadvantages so as to realize the efficient use of resources in the value chain , Reduce costs, access to the best competitive edge. For the first time, the research focuses on the intersection of financial management and business management. On the basis of previous studies, this paper analyzes the intrinsic value of value chain theory and financial decision analysis and the feasibility of symbiosis of financial strategy. Finally, New Perspective of Innovation Management.