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财务理论是通过提供一个系统的分析框架,来解释企业实际财务活动的理论体系。在旧有财务理论不能对现代企业发展和环境变化提供相应帮助和支持的情况下,以财务战略管理为导向的全新财务管理理论成为趋势。当前环境下对于以经营和发展战略为核心的企业战略研究框架,如何有效的引入财务战略;将财务战略矩阵应用到企业战略管理中区,为企业长久发展保驾护航,成为必要的研究方向。
Financial theory is to provide a systematic analytical framework to explain the theoretical system of the actual financial activities of enterprises. Under the condition that the old financial theory can not provide the corresponding help and support to the development of modern enterprises and environmental changes, the new financial management theory oriented by financial strategy management becomes a trend. In the current environment, how to effectively introduce the financial strategy to the enterprise strategy research frame with the core of management and development strategy? Applying the financial strategy matrix to the middle area of the enterprise strategy management, which is the necessary research direction for the long-term development of the enterprise.