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侯龙文同志在《财会通讯》1993年第2期上发表了《企业财务战略研究》一文。文章认为,随着企业经营机制的转换和企业向集团化、经营多元化、跨国公司化的方向发展,传统的财务管理方式将越来越不适应企业发展的需要,而财务管理战略的地位将会受到广泛重视,并成为企业战略活动的重要组成部分。该文认为,企业财务战略是企业财务决策者为使企业在较长时期(如5年以上)内的生存和发展,在充分预测、分析、估量影响企业长期发展的内外部各种因素的基础上,对企业财务做出的长远谋略。它主要包括
Comrade Hou Longwen published the article “Study on Corporate Financial Strategies” in the 2nd issue of the “Accounting Newsletter” in 1993. The article believes that with the transformation of corporate operating mechanisms and the development of companies towards grouping, business diversification, and multinational corporations, traditional financial management methods will increasingly fail to meet the needs of corporate development, and the status of financial management strategies will be It will receive extensive attention and become an important part of corporate strategic activities. This article believes that corporate financial strategy is the basis for corporate financial decision makers to make the company survive and develop over a longer period of time (eg, over 5 years), and to fully predict, analyze and measure the internal and external factors that affect the long-term development of the enterprise. On the long-term strategy for corporate finances. It mainly includes