现在的企业竞争更多表现为战略层面的竞争，从属于企业战略的财务战略也应从价值链管理角度进行重新分析和设计，构建基于价值链管理模式下的企业财务战略，以适应企业总体战略要求。文章从企业战略、财务战略与价值链理论关系入手，分析了价值链管理模式下的企业财务战略的内涵和目标，创造性提出，在顾客让渡价值增值前提下的企业价值最大化是企业财务战略目标，然后，从纵向价值链、横向价值链、内部价值链三个角度进行了财务战略模式分析。%Now enterprise competition is the competition at the strategic level. Financial strategy belonging to the enterprise strategy also should analysis and design again from the perspective of value chain management, build new financial strategy based on value chain management mode of enterprise, to meet the enterprise overall strategic requirement. Firstly the paper analyzed enterprise financial strategy and goals under the connotation of value chain management mode , the enterprise financial strategic objectives should be enterprise value maximization under the precondition of customer delivered value increment. Then, the paper analyses its connotation and the goal, analyzes financial strategic mode from the vertical value chain, horizontal value chain and internal value chain.
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