文档介绍：摘要
日趋全球化的市场环境使企业的发展理念和财务战略受到了严峻的考验。发展是当代企业管理学的必然选择,公司的可持续发展离不开有效的财务战略。财务战略是公司可持续发展的基石,依据公司现实情况,着眼于未来对公司的财务活动作出判断,从而在竞争如林的市场中取得长足的发展。而企业的发展具有较强的周期性特点,财务战略的确定,必须考虑周期性因素。以企业生命周期为线索来考察企业发展过程中的财务行为,是研究财务战略动态优化的良好视角。
在企业生命周期的不同发展阶段,由于企业所处环境不同,面临的风险内涵和强度特征也不尽相同,从而直接影响到企业财务战略的选择,本文将以生命周期为主线,着重对企业在生命周期不同阶段的财务特征进行分析总结,针对公司生命周期中的各个阶段进行财务战略选择的探讨研究,从而给出有利于企业可持续发展的财务战略。
关键词:可持续发展;生命周期;财务特征;财务战略
Abstract
Being in the increasingly globalized market environment, the development concept and financial strategies of enterprise have been sorely tested. Development is the natural choice for enterprise management; pany's sustainable development is inseparable from the effective financial strategy. Financial strategy is the cornerstone of sustainable development, based on the realities of pany, focusing on the future of pany's financial activities of the judgment, resulting in petitive market in progress. The development of enterprises has strong cyclical characteristics. The determination of financial strategy cyclical factors must be considered. Life cycle of the enterprise as a clue to examine the financial behavior in the process of enterprise development is the study of dynamic optimization of a good financial strategy perspective.
In the corporate life cycle in different stages of development, panies in which the environment is different connotation and the risks are not the same strength characteristics, which directly affect the choice of corporate financial strategy. This article will focuse on the life cycle of enterprises in different stages of the analysis of the characteristics of the financial summary for pany's life cycle stages of financial strategies, thus giving an environment conducive to sustainable development of financial strategies.
Key Words:sustainable development; life cycle; financial character; financial strategy
目录
一、引言 1
二、企业生命周期的涵义及各阶段的财务特征 1
(一)企业生命周期的涵义 1
(二)企业生命周期的阶段划分 1
(三)企业生命周期各阶段的财务特征 2
三、企业可持续发展的涵义及意义 3
(一)企业可持续发展的涵义 3
(二)财务战略对企业可持续发展的