基于生命周期的企业财务战略研究

基于生命周期的企业财务战略研究(17000字)
摘  要：自20世纪90年代以来，开展财务战略理论研究，企业要从战略的角度获得可持续盈利成长能力最大化和创造新的竞争优势，已成为财务会计界关注的热点之一。近年来，关于财务与战略结合的研究已不断深入，研究重点从财务战略的阐释、如何制定财务战略等理论问题，向企业的实际应用转变，并在企业的实践检验中不断修正和调整。本文主要研究企业财务战略若干基础理论问题以及基于生命周期的企业财务战略实证分析，并以企业生命周期为线索，根据各个生命周期阶段的财务特征，加以财务战略定位，选择合适的财务战略并实施。
关键词：企业生命周期；企业财务特征；财务战略

Study on the Enterprises Financial Strategies of Based on the Life Cycle
Abstract: Since 1990s, the studies on the theory of financial strategies and the thought that enterprises should obtain the maximization of their sustainable profitable ability and create new competent advantage from the perspective of strategy have become the focus of financial accounting field. Theoretical researches have enhanced people’s awareness of the essence of the financial strategy. In recent years, combined with the financial and strategic research has been thorough, research focus from the interpretation of financial strategies, how to develop financial strategies for theoretical issues, the practical application to business transformation, and the practice of testing in the enterprise constantly revised and adjusted. Financial Strategy of the main research issues and the basic theory of life cycle based on empirical analysis of corporate financial strategy. Enterprise life cycle as a clue, according to the various life cycle stages of the financial characteristics, to finance strategic positioning, select the appropriate financial strategy and implementation.
Key words: Enterprise Life Cycle; Financial Characteristics; Financial strategy