基于企业生命周期的财务战略选择

在企业生命周期的不同发展阶段,由于企业所处环境不同,面临的风险内涵和强度特征也不尽相同,从而直接影响到企业财务战略的选择。本文首先概述财务战略的内涵,并将其目标定位于企业可持续发展,在此基础上分析企业生命周期不同阶段的风险特征,进而提出各阶段适宜的财务战略选择。

Financial Strategy Selection Based on Business Life Cycle

During the different stages of business life cycle, each business has different risk characteristics by which there should be different financial strategies. This paper first overviews the connotation of financial strategy and targeted at business sustainable development, then analyses the risk characteristics at different stages, and finally puts forward the appropriate financial strategies.