战略视角下广义财务管理理论研究框架被引量：9

Research Structure of General Financial Management Theory under Strategic Perspective

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摘要在以财务管理环境为起点的广义财务管理理论研究框架的基础上,以行业竞争环境为起点,拓展与细化了企业战略对广义财务管理理论影响的结构框架,形成了"行业竞争环境—企业战略—广义财务决策—公司价值"的研究路径;并通过相关文献回顾,结合现有研究状况不足,提出了未来相应的研究建议。 Based on the research framework of general financial management theory which starts from the financial management environment,this paper starts its research on industry competition environment to expand and specify a structural framework on the impact of corporate strategy upon general financial management theory.The research framework of ＂industry competition environment,corporate strategy,general financial decision,and corporate value＂ is constructed.Through the literature review and with a focus on the shortcomings in the existing research,this paper gives some corresponding proposals for the future research.

作者王化成张顺葆彭文伟

机构地区中国人民大学商学院

出处《北京工商大学学报（社会科学版）》 CSSCI 北大核心 2012年第6期52-57,共6页 JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

基金中国人民大学科学研究基金项目(中央高校基本科研业务专项资金资助)"研究品牌计划"(11XN1007)

关键词行业竞争环境企业战略广义财务决策公司价值 industry competition environment corporate strategy general financial decision-making corporate value

分类号 F275 [经济管理—企业管理] F270 [经济管理—企业管理]

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