Research On The Aucma's Value Management Optimization From The Perspective Of Financial Flexibility

Nowadays,the society is developing rapidly,and the economic globalization has greatly intensified the competition among enterprises,making enterprises facing a complex and changeable environment.In recent years,the continuous adjustment of economic policy has great influence on the operating environment of home appliance manufacturing enterprises.How to upgrade the industrial structure has become the most critical problem.With the development strategy of One Belt And One Road,the home appliance industry usher in a new opportunity for foreign investment.It should give full play to its own advantages and make full use of the advantages of the policy so that it can Go Out better.Upgrading of industrial structure of home appliance manufacturing enterprises and Going Out need higher requirements for their management.Enterprises should form a business management model with the goal of creating value and maximizing the value of the enterprise.It should improve the quality benefit,pay attention to the risk prevention and control,give full play to the investment benefit and improve the enterprise value.With the continuous development of the social economy,the internal and external market environment of enterprises is constantly changing.The traditional business management model can no longer meet the needs of companies responding to the ever-changing market changes.So the theory of financial flexibility management came into being.In recent years,it has become a research hotspot of scholars,and has gained wide attention in both theoretical and practical circles.This article is based on the research of domestic and foreign scholars on financial flexibility and value based management.It analyses the current situation of the value management of financing activities,the value management of operating activities and the value management of investment activities for the past five years in AUCMA based on the perspective of financial flexibility,and analyzes the effectiveness of its value based management.Then it is found that there exists liquidity risk and inefficient investment in value management of AUCMA.Finally,the article analyzes the causes of its problems and puts forward suggestions for optimizing its value based management.