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与改革开放前相比,企业的运营环境已发生了深刻的变化。这种环境状况的变化对企业的经营活动既蕴藏着极大的生机,也潜伏着很大的危机,使企业探索成功的道路变得异常艰难。所以企业要依靠创造性地适应环境并向环境挑战的战略行动,把战略管理作为管理的中心问题。战略管理的广泛推行需要研究财务战略,要求企业不能只从单纯的财务观点出发进行理财,追求财务自身的最优化。战略管理条件下的企业的财务管理必须具备战略思
Compared with the pre-reform and opening up, the operating environment of enterprises has undergone profound changes. This change of environment brings tremendous vitality to the business activities of enterprises and lurks a great crisis, making it extremely difficult for enterprises to explore successful ways. Therefore, enterprises should rely on strategic actions that creatively adapt to the environment and challenge the environment, and take strategic management as the central issue of management. The extensive implementation of strategic management needs to study the financial strategy, require enterprises not only from a simple financial point of view for financial management, the pursuit of financial self-optimization. The financial management of enterprises under strategic management must have strategic thinking