财务战略的制定:内在逻辑与基本框架

财务战略制定的内在逻辑表现为财务战略方案的规划,是在一系列约束力量共同作用下进行的,这些约束力量包括企业的生命周期、企业的内外部环境、企业的发展战略以及企业的战略目标。“四因素”模型是反映这一内在逻辑的基本工具。本文根据“四因素”模型,构建了“财务战略生成矩阵”,该矩阵显示了财务战略类型,即IS战略、GG战略、MS战略、AG战略、AR战略,这些财务战略类型分别适用于不同的环境。

Formation of Financial Strategy:Inner Logic and Basic Framework

The inner logic of the formation of financial strategy is that the design of financial strategy is under the common influence of a few restrictive strengths: the life period of enterprise, the inner and outer environment of enterprise, the development strategy and the strategic target of enterprise . Four-factor model is a basic tool to interpret this inner logic. By complying with the four-factor model, this paper puts up with "the matrix of financial strategy-forming". The matrix reveals some kinds of financial strategies: IS strategy, GG strategy, MS strategy, AG strategy, AR strategy. These kinds of financial strategies will be applied under different circumstances.