财务战略管理学科体系的构建

在将战略理念导入财务管理的尝试和创新中,战略思想应该是贯穿于财务战略管理的主线。财务战略管理不仅是对筹资、投资、分配等传统财务管理内容的战略性思考,而且要以战略的视角对传统财务管理研究内容的重新审视和界定。本文从财务战略管理学科的定位出发,描绘出财务战略管理学科体系的框架,通过分析财务战略管理与战略管理会计、战略成本管理学科之间的联系,提出了将财务管理与管理会计、成本管理三个学科在战略层面上进行整合的设想。

Establishing the framework for the subject system of financial strategic management

The strategic thought should be the main line of financial management with the strategic principle being brought into the innovation of financial man- agement.Strategic financial management is not only strategic thoughts towards funds -raising,investing and profit-distributing of traditional financial management,but also re-scanning and refining the researching contents of financial management in strategic view.In this paper,we establish a frame- work for the subject of strategic financial management based on analysis of its position and put forward the assumption of integrating the financial manage- ment,cost management and accounting management on the strategic level by finding the relationship between strategic financial and strategic cost,strate- gic accounting management.