为了能够尽可能提高企业的边际价值，一般企业都比较关注资金的筹集情况，而

为了能够尽可能提高企业的边际价值，一般企业都比较关注资金的筹集情况，而忽视了资金成本管理方面的内容。但在成本考量的前提下，传统的财务管理模式基本上是将总量管理作为重点，一定程度上忽视了对价值本身和对增量的控制和管理，从而增大了企业运营和决策的风险，不利于企业的持续健康发展同时。在经济全球化发展的理念下，传统企业的大面积管理、粗糙管理方式已经难以满足企业发展的需求，企业必须加强精细化的管理。因此管理工作由粗泛化正在向精细化管理逐步过渡，在这一过渡过程中，企业更加需要资本结构的优化，降低资本边际成本，提升资本边际回报，提高资本的边际价值，关注和追求本身价值的健康增长。智慧财务管理模式通过建立完善的信息化平台，结合现代先进信息技术对财务数据进行精准化记录分析，达成了企业价值本身的精细化管理以及价值增量的全方位分析，从而更好地寻求增量的优化，为企业决策服务。由此可知，注重边际价值是智慧财务管理体现“管理出效益”的经济价值特征。

In order to improve the marginal value of enterprises as much as possible, general enterprises pay more attention to the raising of funds and ignore the content of capital cost management. However, on the premise of cost consideration, the traditional financial management model basically focuses on total amount management, ignoring the control and management of value itself and increment to a certain extent, which increases the risk of enterprise operation and decision-making, which is not conducive to the sustainable and healthy development of enterprises. Under the concept of economic globalization, the traditional large-scale management and rough management of enterprises have been difficult to meet the needs of enterprise development. Enterprises must strengthen fine management. Therefore, the management work is gradually transitioning from coarse generalization to fine management. In this transition process, enterprises need to optimize the capital structure, reduce the marginal cost of capital, improve the marginal return of capital, improve the marginal value of capital, and pay attention to and pursue the healthy growth of their own value. By establishing a perfect information platform and combining modern advanced information technology to accurately record and analyze the financial data, the intelligent financial management mode has achieved the fine management of the enterprise value itself and the all-round analysis of the value increment, so as to better seek the optimization of the increment and serve the enterprise decision-making. Therefore, it can be seen that paying attention to marginal value is the economic value characteristic of "management benefits" in intelligent financial management.

In order to improve the marginal value of enterprises as much as possible, most enterprises pay more attention to fund raising, while ignoring the content of capital cost management. However, under the premise of cost consideration, the traditional financial management model basically focuses on total amount management, ignoring the control and management of value itself and increment to a certain extent, thus increasing the risk of enterprise operation and decision-making, which is not conducive to the sustainable and healthy development of enterprises. Under the concept of economic globalization, large-scale management and rough management of traditional enterprises have been difficult to meet the needs of enterprise development, and enterprises must strengthen refined management. Therefore, the management work is gradually changing from coarse generalization to fine management. In this transition process, enterprises need to optimize the capital structure, reduce the marginal cost of capital, improve the marginal return of capital, improve the marginal value of capital, and pay attention to and pursue the healthy growth of their own value. The intelligent financial management mode achieves the fine management of enterprise value itself and all-round analysis of value increment by establishing a perfect information platform and combining modern advanced information technology to accurately record and analyze financial data, so as to better seek the optimization of increment and serve for enterprise decision-making. Therefore, paying attention to marginal value is the economic value feature of smart financial management that reflects "management brings benefits".