企业集团财务战略选择与实施.docVIP

闽南师范大学 企业集团财务管理教程 期末作业 企业集团财务战略的选择与实施 Selection and implementation of enterprise financial strategy --12财务ping 2014年 12 月 16 日  摘要 改革开放以来，随着中国特色社会主义市场经济体制改革的不断加大深化，财务战略作为企业集团战略的重要组成部分，为促进企业集团综合实力的提高起到了至关重要的作用。而社会的经济周期和企业集团生命周期的不同阶段都影响着企业集团选择和实施不同的财务战略。 本文简单论述了企业集团财务管理的内涵、特点和类型，指出企业集团实施财务战略管理对企业集团的作用，同时，探讨了企业集团如何合理有效制定集团财务战略，针对企业集团财务战略的选择与实施的相关问题进行的论述，总结出了企业集团财务战略的选择和实施策略的原则和方法。 关键词：企业集团；财务战略；选择与实施；原则和方法 Abstract Since the reform and opening up, with the socialist market economic system reform China enlarges unceasingly deepening, financial strategy as an important part of enterprise strategy, the important function to promote enterprise group comprehensive strength enhancement. And the different stages of social and economic cycle and the enterprise life cycle will influence the enterprise selection and implementation of different financial strategy. This paper briefly discusses the connotation, characteristics and types of enterprise financial management, and points out that the enterprise implementation effect, financial strategic management of enterprise group at the same time, discusses how to develop effective financial strategy of group enterprise groups, issues related to the selection and implementation of enterprise financial strategy according to the discussion, summed up the principle and method of selecting and implementing strategy of enterprise financial affairs the strategy of. Key words: Enterprise group; Financial strategy; The selection and implementation of； 目 录 中英文摘要································································2 一、 企业集团财务战略的内涵、特征和类型··································4 （一）企业集团财务战略的内涵···············································4 （二）企业集团财务战略的特征···············································4 （三）企业集团财务战略的类型…·············································4 二、 企业集团实施财务战略管理的作用·····································5 （一）提高企业集团防范风险的能力···········································5 （二）增强企业集团的核心竞争力·············