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一、财务战略管理的基本含义20世纪80年代至今,具有代表性的财务战略管理理论指出：企业战略的核心竞争是获取竞争优势,而获取竞争优势的因素有两个：一是企业所处产业的整体盈利能力,即产业的吸引力;二是企业在产业中相对竞争地位。
完善财务战略体系 全面提升核心竞争力
【摘 要】
：
一、财务战略管理的基本含义20世纪80年代至今,具有代表性的财务战略管理理论指出：企业战略的核心竞争是获取竞争优势,而获取竞争优势的因素有两个：一是企业所处产业的整体盈利
【机 构】
：
交通运输部烟台打捞局
【出 处】
：
中国乡镇企业会计
【发表日期】
：
2011年8期
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