企业财务战略若干问题的再认识

随着战略管理理论的发展,学术界对企业财务战略进行了广泛的研究,并提出了许多观点。本文对财务战略的本质范畴、制定财务战略的逻辑起点、战略财务管理目标、财务战略的类型及其选择等若干基础理论问题进行了探讨,旨在为该领域的进一步研究提供路径,进而完成财务战略理论研究的“本土化“阐释。

Recognition on Some Problems of the Enterprises Financial Strategy

With the development of the strategic management theory, particularly in the 1990s academic circle made widespread researches on the enterprises financial strategies and put forward various kinds of viewpoints. This paper made a discussion about some basic theoretical problems which were the essence and categories of the financial strategy, the logical origin of formulating financial strategy, and the aim of the financial strategy management, the types and its selection of the financial strategy etc. Through the study, the author aimed at providing approaches to the further study in this field, thereby to finish the nationalized explanation of the theoretical research of the financial strategy.