企业融资路径与财务风险管理在数智化实训平台中的实践

Group 1: Corporate Financing Pathways - The platform simulates the full lifecycle financing needs of a company, offering six distinct financing tools tailored to different development stages, risk-return characteristics, and applicable conditions [2] - Debt financing is a fundamental choice for stable operators, including bank loans, private loans, and bank overdrafts, which require timely repayment and do not dilute equity but increase financial leverage and fixed expenditure pressure [2] - Equity financing, comprising venture capital and public offerings, does not increase debt but dilutes ownership and introduces new stakeholders, requiring a balance between short-term performance pressure and long-term development goals [3] Group 2: Financial Operations Management - The platform's financial management module goes beyond simple bookkeeping, establishing a comprehensive value management system that includes accounting, cost control, and cash flow management [5] - A three-dimensional financial reporting system consisting of cash flow statements, profit and loss statements, and balance sheets helps students understand the importance of cash flow and the interrelation of financial decisions [6] - Cost management is strategically divided into explicit and implicit costs, teaching students the trade-offs between managing time and financial resources [6] Group 3: Financial Risk Identification and Control - The platform simulates major financial risks faced by companies and provides management tools to cultivate risk awareness and control capabilities [7] - Liquidity risk management is crucial, requiring students to ensure continuous cash flow through budgeting and credit policy adjustments [7] - Debt repayment risk is indirectly reflected through repayment pressures, necessitating the establishment of appropriate debt warning lines to avoid excessive leverage [7] Group 4: Financial Strategy and Business Integration - The platform emphasizes the deep integration of financial management with business operations, highlighting that financial decisions are closely linked to overall corporate strategy [9] - Different business strategies require matching financing strategies, affecting financial stability and growth speed [9] - Resource allocation decisions are essential for value creation, guiding students to prioritize investments in various business segments [9] Group 5: Transition from Financial Management to Value Creation - The platform aims to guide students from traditional financial management focused on cost control to modern value creation and growth-driven financial practices [11] - Students are encouraged to develop proactive financial planning skills, enhancing their budgeting and forecasting capabilities [11] - The role of the finance department is evolving from a support function to a strategic business partner, integrating financial and business strategies [11] Conclusion - The practice on the platform equips students with not only technical skills in financial analysis and financing tool selection but also a systemic financial mindset and value creation awareness [12][13] - Effective financial management is portrayed as a critical driver for resource optimization, business growth, and enhanced corporate value [13]