I价值链视角下芒果超媒的财务战略研究摘 要随着经济的发展和竞争的不断加剧,外界社会环境、经济环境对企业经营发展的影响越来越大。在这样的时代背景下企业为了更好的应对环境变化带来的影响,引进了价值链视角下财务战略方法来对企业经营发展做出全局性的判断,以激发企业价值增值的潜力。本文以芒果超媒为研究对象,从企业日常经营活动和主营业务出发,以价值链和财务战略理论为基础,分析芒果超媒在上市和进行资产重组后如何根据环境动因找到并调整自己的价值链,改变财务战略从而扭转亏盈的。除此之外,本文还分析了芒果超媒价值链财务战略的运用现状,发现了企业营业收入结构不稳定、非核心业务取舍不当、核心业务需再度升级等问题,提出了提高用户满意度优化营业收入结构、围绕财务战略及时优化企业价值链、丰富价值链中间环节开拓海外市场对核心业务进行增值等建议。关键词:价值链;财务战略;芒果超媒;媒体业价值链IIResearch on Financial Strategy of Mango Supermedia From the Perspective Of Value ChainAbstractWith the development of economy and the continuous intensification of competition, the external social environment and economic environment are becoming more and more unpredictable, which has an increasing impact on the operation and development of enterprises. In this era, in order to better cope with the impact of environmental changes, enterprises have introduced the financial strategy method from the perspective of value chain to make an overall judgment on the enterprise's operation and development. Maximize the potential for enterprise value growth. Based on the analysis of mango super media value chain under the perspective of financial strategy, starting from the enterprise daily business activities and main business, based on the value chain theory and financial strategy, analysis of mango super media after the listing and asset restructuring of how to find and adjust according to the environmental factors to their value chain change financial strategy...