通货膨胀情况下企业财务策略探讨.pdf

通过膨胀情况下企业财务策略探讨 摘要 自从改革开放以来，尤其是实行市场经济体制以来，我国经济领域中发生了 几次较为严重的通货膨胀现象，给企业经营和人民生活带来了比较严重的影响。 市场经济条件下宏观经济的发展是周期性的，通货膨胀以后会不时进入我国经济 领域。通货膨胀直接影响着企业的财务管理，特别是企业资金管理方面。因此， 本文分析总结了通货膨胀对企业日常财务活动、公司股价和盈利的影响，并提出 较为系统的企业应对通货膨胀的财务策略和措施。财务管理是企业管理的核心内 容，是决定企业成败的关键因素。通货膨胀作为企业财务管理的经济环境因素之 一，影响着企业财务决策的各个环节。在通货膨胀时期物价不断上涨，给企业的 财务管理带来巨大挑战，在通货膨胀环境下企业财务管理的好坏将直接影响到企 业的生存与发展。企业采取何种财务政策来应对通货膨胀是财务管理研究的重要 课题之一，笔者拟从通货膨胀的一般概念和衡量指标入手，分析通货膨胀对企业 筹资、投资及营运等方面的影响，同时针对各个影响提出笔者认为可以采取的相 关企业筹资、投资、营运政策。 关键词：通货膨胀，企业，财务，策略，研究； Abstract Since the reform and opening up, especially in a market economy system, Chinas economy occurred in the phenomenon of several more serious inflation, to bring business and peoples lives a relatively severe. Market economy is cyclical macroeconomic development, the inflation from time to time after entering the country economy.Direct impact on inflation,the financial management of enterprises, in particular, is an enterprise fund management. Therefore, this article analyzes and summarizes the daily financial activities of inflation on business, company stock prices and earnings, and propose a more systematic response to inflation, corporate financial strategy and measures. Financial management is the core of enterprise 1 通过膨胀情况下企业财务策略探讨 management is a key factor in deciding the success or failure. Inflation as the economic environment, financial management one of the factors affecting all aspects of corporate financial decision-making. Rising prices in times of inflation, the financial management of the enterprise a huge challenge, in an inflationary environment,the quality of financial management will directly affect the survival and development. Corporate financial policies taken to deal with the financial management of inflation is an important issue, the author inten