摘要
随着市场经济的高速发展,经济全球化、市场一体化的形成,以及股份制经济的日益成熟,企业集团成为现代制度下最具时代特征的组织形式。企业集团的生存与发展,取决于财务战略制定的优劣。财务战略是实现经营战略的基本保证,它决定着企业财务资源的合理配置与有效利用,可以促进经济效益的提高,为企业集团创造良好的生存环境与发展前景。
With the rapid development of market economy, the formation of economic globalization and market integration, and the fast maturity of joint-stock economy the enterprise group has become an organizational make up most with the characteristics of our age. The survival and development of enterprise groups depend on the good and the bad of the financial strategies. Financial strategies are the basic guaranty of the realization of management strategies, because they determine the rational distribution and effective use of the financial resources of the enterprise, promote the economic benefits and create a better environment and prospect for the survival and development of the enterprise.
出处
《开封大学学报》
2005年第4期13-16,共4页
Journal of Kaifeng University
关键词
企业集团
财务
财务战略
策略
enterprise group
financial affairs, financial strategies
strategy
