| 不同发展阶段的中小企业财务战略选择 |
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| 引用本文： | 周玉梅.不同发展阶段的中小企业财务战略选择[J].税务与经济,2006(6):56-58. |
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| 作者姓名： | 周玉梅 |
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| 作者单位： | 吉林财税高等专科学校,基础部,吉林,长春,130062 |
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| 摘 要： | 目前,我国中小企业的财务战略管理意识薄弱。中小企业要想在全球化的经济竞争中立于不败之地,其财务管理不仅要有科学的日常管理,更要有高瞻远瞩的战略管理。中小企业生命周期可划分为初创期、成长期、成熟期和衰退期。中小企业应根据各阶段的特点采取不同的财务战略。
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| 关 键 词： | 中小企业财务 战略管理 财务战略 扩张财务战略 稳健财务战略 防御财务战略 |
| 文章编号： | 1004-9339（2006）06-0056-03 |
| 收稿时间： | 2006-05-11 |
| 修稿时间： | 2006年5月11日 |
On the Financial Srategical Management of the Medium- and- small Size Enterprises |
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| ZHOU Yu-mei.On the Financial Srategical Management of the Medium- and- small Size Enterprises[J].Taxation and Economy,2006(6):56-58. |
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| Authors: | ZHOU Yu-mei |
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| Institution: | Department of Basic Science ,Academy of Jilin Finance and Taxation , Changchun 130062, China |
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| Abstract: | At present,a weak awareness of the financial strategical management is in the medium-and-small size enterprises in China.In order to become stronger in the global economic competition,their management should be dealt with not only scientifically but also strategically.The life circle of the medium-and-small size enterprises is divided into four stages: initial stage,growth stage,maturity stage,and decline stage.So they should take respectively central financial strategy,expansive financial strategy,stable financial strategy and defensive financial strategy according to the life circle they are in. |
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| Keywords: | finance of the medium-and-small size enterprises strategy menagement financial strategy expansive financial strategy stable financial strategy defensive financial strategy |
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