摘要
企业战略风险具有全局性、传导性,财务作为一个企业的职能管理部门,它的决策往往也会影响到企业的战略实施以及实施结果。文章提出了战略风险的定义以及对财务视角进行了界定通过对战略要素的论述以及战略风险和财务风险的关系的分析阐述了在财务视角下的企业战略风险传动机理。
The enterprise strategy risk has the overall importance, the conductivity, the finance takes an enterprise＇s function Control section, its decision-making also will often affect enterpfise＇s strategic implementation as well as the implementation result. The article proposed the strategic risk＇s definition as well as has carried on the limits to the financial angle of view through elaborated to the strategic essential factor elaboration as well as the strategic risk and the financial risk relations analysis under the financial angle of view enterprise strategy risk transmission mechanism.
出处
《企业技术开发》
2009年第2期98-99,共2页
Technological Development of Enterprise
关键词
财务视角
战略风险
传动机理
financial perspective
strategic risk
transmission mechanism
