财务战略理论中几个相关问题的再认识

On Further Understanding of the Related Questions about the Strategic Theory of Financial Affairs

２０世纪６０年代企业管理出现了战略管理的新趋势。企业财务战略是战略理论在企业财务管理方面的应用与延伸，它是指导企业一切财务活动的纲领性谋划。资金流动构成财务战略的特殊对象而呈现出不同的特点。研究财务战略具有十分重要的现实意义。

A new tendency of managing strategically arose in business management in 1960s. The strategy of business finance represents the application and extension of the strategic theory in the field of financial management of businesses, which directs the programmatic scheme of all financial activities in a business. Funds now presents different characteristics as it constitutes its specific objects. Therefore, it is of immediate significance studying the financial strategy.