近年来，许多企业发现，通过实施供应链管理可以进一步增加利润和提高市场占有率。其中，沃尔玛、宝洁、戴尔等世界著名企业的成功实践，更使得供应链管理成为一种管理时尚。而基于供应链的企业财务管理也随之成为企业再造管理流程的重点。供应链管理的现状及发展近几年来，为 In recent years, many companies have found that by implementing supply chain management, they can further increase profits and increase market share. Among them, Wal-Mart, Procter & Gamble, Dell and other world-renowned enterprises in the successful practice, making supply chain management has become a management fashion. The financial management based on the supply chain has become the focus of the reengineering management process. The status quo and development of supply chain management in recent years