摘要
本文首先在阐述财务战略和可持续增长概念的基础上,提出财务战略决策应该是影响企业生存发展最为重要的因素。接着本文通过一系列的数据研究,证实了财务战略决策确实是影响企业价值可持续增长的重要动因,而且优质企业可持续增长对财务战略决策的敏感性更为显著,并据此构建了基于企业价值可持续增长的动态财务战略模型。
At first, this paper expatiates concepts of financial strategy and sustainable growth, and then brings forward decision of financial strategy should be the most important fact which affect enterprises' development. After a series of empirical study, this paper confirms that decision of financial strategy really be the significant ingredient and it promotes enterprises' value grow continually. Furthermore, superior enterprises are more sensitive. According these theories we figure out a module of dynamic financial strategy decision based on sustainable growth.
出处
《南京财经大学学报》
2008年第6期47-50,66,共5页
Journal of Nanjing University of Finance and Economics
关键词
财务战略
可持续增长
财务战略矩阵
Financial strategy
Sustainable growth
Matrix of financial strategy