后疫情时代企业财务管理应对研究

Research on Enterprise Financial Management Mode in Post Epidemic Era

经济增速放缓、中美贸易摩擦增加不确定性和2020年不期而来的“新冠疫情”三大背景交织叠加,给我国经济环境和企业生产经营活动带来巨大持久的影响,我国各类企业财务管理面临挑战和机遇。我们进入了后疫情时代,后疫情时代可以分为疫情爆发期、恢复生产期、正常回归期和博弈重塑期四个阶段,每一个阶段企业的财务管理都有鲜明的特征。本文以后疫情时代企业的经济环境为起点,按照“环境分析→企业战略→企业目标→财务活动→应对策略”的逻辑思路,凝练要素构建后疫情时代STRIVE财务管理模式。以STRIVE财务管理模式的要素为纵轴,以疫情爆发期、恢复生产期、正常回归期和博弈重塑期四个阶段的后疫情时代为横轴,构建了后疫情时代企业财务管理应对策略体系。以期帮助企业在后疫情时代顺利开展财务管理活动,提高企业抵御外生冲击、把握发展机遇的能力,推动企业高质量发展。

The combination of slowing economic growth,increasing uncertainties in Sino-US trade frictions and the unexpected arrival of COVID-19 in 2020 has brought tremendous and lasting impacts on China’s economic environment and enterprises’production and operation activities,and all kinds of Chinese enterprises are facing challenges and opportunities in financial management.We have entered the post-epidemic era,which can be divided into four stages:outbreak period,resumption of production period,normal return period and game remodeling period.In each stage,the financial management of enterprises has distinct characteristics.Starting from the economic environment of enterprises in the post-epidemic era,this paper constructs the post-epidemic financial management model with condensed elements according to the logical thinking of“environmental analysis→corporate strategy→corporate goals→financial activities→coping strategies”.With the elements of STRIVE financial management model as the vertical axis,and the post-epidemic era in the outbreak period,production resumption period,normal regression period and game remodeling period as the horizontal axis,the post-epidemic era financial management strategy system was constructed.To help enterprises carry out financial management activities smoothly in the post-epidemic era,improve the ability of enterprises to resist exogenous shocks and grasp development opportunities,and promote high-quality development of enterprises.