摘要
当前财务管理在理论和实践上都存在很大局限性,导致财务管理不能完全适应企业战略管理的要求。因此,本文在分析财务管理理论和实践缺陷的基础上,提出财务战略是现行财务管理的自然扩展这一观点。
There are significant limitations to the current financial management in theory and in practice, so financial management can not completely meet the requirements of enterprise management strategy. Therefore, based on the analysis of financial management theory and practice of defects, this paper points out that financial strategy is the natural extension of the existing financial management.
出处
《山西经济管理干部学院学报》
2008年第3期38-41,共4页
Journal of Shanxi Institute of Economic Management
关键词
财务管理
企业战略
财务战略
financial management
business strategy
financial strategy
