中小企业可持续发展财务战略管理的分析研究.pdf

中文摘要 企业财务战略管理作为企业管理的一个重要方面，决定着企业可持续发展能力的培 育和提升，也决定着企业资源的合理配置和有效使用，对企业的可持续发展起着重要的 作用。中小企业既是全球经济发展重要推动力量，也是我国国民经济的重要组成部分， 在满足人民生活和推动整个国民经济发展中起着积极的作用。随着 2008 年全球金融危 机后的负面影响仍然在蔓延，我国中小企业的发展也深受冲击，许多中小企业陷入财务 危机甚至走向破产、倒闭，这其中主要原因之一是没有实行或没有有效实行财务战略管 理。 本文在大量查阅国内外关于企业财务战略和可持持续发展理论文献的基础上，将可 持续发展理论与财务战略管理相结合，并总结“可持续发展的财务战略”观点;通过分 析我国中小企业面临的财务困境及其现行财务管理的不足，提出了中小企业可持续发展 的财务战略思路。同时以A 公司为案例进行了分析，说明实行可持续发展的财务战略管 理，可提高中小企业应对外部复杂多变的环境的能力，高效利用有限的资源，形成并保 持自己的竞争优势，实现健康成长和持续经营。 关键词:中小企业，可持续发展，财务战略 I ABSTRACT Corporate financial strategy management as an important aspect of strategic management, determine the reasonable allocation of corporate resources and effective use, but also determines the ability to foster sustainable development of enterprises and promotion of the sustainable development of enterprises play an important role. SMEs not only an important driving force for global economic development is also an important part of our national economy, meet the peoples living and promoting the development of the national economy plays an active role. With the 2008 financial crisis spreading around the world, Chinas SMEs are also influenced by its influence and impact, many small and medium enterprises in financial crisis or even go bankrupt, close down, one of the reasons which are not implemented or not effectively manage the implementation of financial strategies. In this paper, a lot of access to domestic and international corporate finance strategy on sustainable development and sustainable on the basis of theoretical literature, the strategy of sustainable development, management and financial management integration, and concluded, The financial strategy of sustainable development point of view; through the