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企业财务战略管理作为企业管理的一个重要方面,决定着企业可持续发展能力的培育和提升,也决定着企业资源的合理配置和有效使用,对企业的可持续发展起着重要的作用。本文首先介绍了财务战略的含义及特点,然后以产品生命周期理论文基础,对企业初创期、成长期、成熟期及衰退期四个阶段的财务战略模式选择进行了一定的探索。
As an important aspect of enterprise management, strategic financial management of enterprises determines the cultivation and promotion of the ability of sustainable development of enterprises and also determines the rational allocation and effective use of enterprise resources, which plays an important role in the sustainable development of enterprises. This paper first introduces the meaning and characteristics of financial strategy, and then makes some exploration on the strategic mode of financial strategy in the four stages of startup, growth, maturity and recession based on the theoretical foundation of product life cycle.