企业财务战略管理:一个企业能力理论视角

Strategic Financial Management:A New Perspective of the Enterprise Competence Theory

企业能力理论已成为研究企业理论与战略管理理论一个热门领域。企业的本质是知识与能力的集合体。财务战略管理作为企业战略管理的职能管理战略应该立足于企业能力现状,即从企业能力现状出发,进行具体的财务战略谋划;另一方面,财务战略管理应服务于企业能力尤其是竞争优势的培养这一企业能力目标。

Enterprise Competence Theory has become quite a popular research field both in the strategic management theory and the firm theory. The nature of a business is a collection of knowledge and ability. This paper argues that, strategic financial management is a functional strategy of the enterprise strategic management. It should be based on the status of the capabilities of enterprises. In another word, firms planning specific financial strategies should be based on the status quo of enterprises＇ capabilities. Furthermore, the strategic financial management should service the abilities of companies, especially the corporate objective of developing competitive advantages.