| 基于价值创造的战略财务管理研究 |
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| 引用本文： | 赵建锋,徐细雄.基于价值创造的战略财务管理研究[J].当代经济管理,2006,28(3):121-124. |
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| 作者姓名： | 赵建锋 徐细雄 |
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| 作者单位： | 西安交通大学,管理学院,陕西,西安,710049 |
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| 摘 要： | 回顾了传统财务管理思想及其存在的缺陷,分析了财务与战略管理之间的密切关系,提出了基于价值创造的战略财务管理分析框架,将公司财务战略、战略管理会计、战略价值管理和战略财务会计有机整合,提升财务管理的战略价值,并运用财务战略矩阵分析了财务信息在企业战略决策中的具体应用。
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| 关 键 词： | 战略 财务管理 价值创造 |
| 文章编号： | 1673-0461(2006)03-0121-04 |
Strategic Financial Management:from the Perspective of Value Creation |
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| ZHAO Jian-feng,XU Xi-xiong.Strategic Financial Management:from the Perspective of Value Creation[J].Contemporary Economic Management,2006,28(3):121-124. |
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| Authors: | ZHAO Jian-feng XU Xi-xiong |
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| Abstract: | After reviewing traditional financial management and its shortcomings, this paper analyzes the relationship between finance and strategic management, and proposes strategic financial management based on value creation, which integrates financial strategy, strategic management accounting, strategic value management, and strategic financial accounting to improve the strategic value of modern financial management. The finance-strategy matrix is used to illustrate the application of financial information in strategic decision. |
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| Keywords: | strategy financial management value creation |
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