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财务战略以实现企业经营战略为根本目标,包含财务战略决策与修订、具体战术行为选择、执行、评价等相关活动,对企业具有总体战略意义。这一界定表明,财务战略应从属于企业经营战略。任何财务战略的制定如果仅仅着眼于财务本身,脱离企业经营战略,都不具有实际意义。但是,财务战略还应具有全局性。财务管理是对企业价值的全面管理,与生产活动、销售活动等局部活动相比,又具有“全局性”。因此,尽管财务战略从属于企业经营战略,但在某种程度上具有总体战略意义。财务战略不仅是对单一战略意图的描述,而且是包括了从战略决策到具体财务行为选择、执行的完整战略体系。
Financial strategy to achieve business strategy as the fundamental goal, including the strategic decision-making financial and revision, the specific choice of tactical behavior, implementation, evaluation and other related activities, has an overall strategic significance to the enterprise. This definition shows that the financial strategy should be subordinate to the business strategy. Any financial strategy to develop only focus on the financial itself, from the business strategy, are not of real significance. However, the financial strategy should also be holistic. Financial management is the overall management of enterprise value, and with the production activities, sales activities and other local activities compared with “global”. Thus, while financial strategy is subordinate to a business strategy, it is somewhat strategic in its totality. Financial strategy is not only a description of a single strategic intent, but also includes a complete strategic system from strategic decision to specific financial behavior choice and implementation.