【摘要】 财务管理在传统的企业经营模式下的作用,是依据经营计划进行精细的利润估值核算。但是,利润估值核算不能适应商业模式创新发展的需要,商业模式创新下的财务职能更主要表现为扩大收益创造的范围,利用内部融资达到超目标收益的目的,实现收益多样性,提升收益并促进商业模式的变革。系统地探讨了商业模式与经营财务的关系。研究了财务对商业模式如何起到支持作用,同时分析了商业模式扩展现有的财务决策的方式。更多还原

【Abstract】 The role of financial management in the traditional business model is based on the business plan for fine profit valuation accounting. However,profit accounting can not meet the needs of the development of business model innovation. The financial functions of business model innovation are mainly created to expand the income range,using internal financing to achieve ultra target revenue,achieving revenue diversity,and to increase revenue and promote the transformation of the business model. The main purpose of this paper is to systematically explore the relationship between business model and business finance. On the one hand,it discusses how finance plays a supporting role in business model; on the other hand,it explores how business model expands the existing financial decision mode.更多还原