摘要
企业生命周期理论认为,企业经营发展过程中会经历不同阶段,包括创业期、成长期、成熟期及衰退期,且不同阶段面临的市场环境、竞争压力及资源状况均有所不同,所以企业相应财务战略的制定与执行也应予以调整。文章立足财务角度进行企业生命周期划分概述,总结企业财务战略在筹资战略、投资战略、股利分配战略方面存在的现实问题,并提出相应财务战略选择和管理建议,依托灵活财务战略协助企业有效应对市场变化,实现可持续发展。
The enterprise life cycle theory points that the process of enterprise business development will experience different stages,including the entrepreneurial period,growth period,maturity period and decline period,and the market environment,competitive pressure and resource conditions are different at different stages,so the formulation and implementation of the corresponding financial strategy of the enterprise should also be adjusted.Based on the financial perspective of enterprise life cycle overview,summarizes the enterprise financial strategy in financing strategy,investment strategy,the realistic problems of dividend distribution strategy,and put forward the corresponding financial strategy selection and management suggestions,relying on flexible financial strategy to assist enterprises to effectively respond to market changes,to achieve sustainable development.
作者
张晓春
Zhang Xiaochun(Hubei Cultural Tourism(Ezhou)Investment Group Co.,Ltd.,Ezhou,Hubei,436000)
出处
《市场周刊》
2025年第17期134-137,共4页
Market Weekly
关键词
生命周期
企业
财务战略
选择与管理
life cycle
enterprise
financial strategy
selection and management
作者简介
张晓春,女,湖北松滋人,会计师,湖北文旅(鄂州)投资集团有限公司,研究方向:财务战略。
