中小型上市公司财务战略理论分析框架

Financial strategy of small and medium sized listed companies based on value sustainable growth: a theoretical framework

本文以中小型上市公司为研究样本,以企业价值可持续增长为目标,以EVA理论为基本工具,构建了一个基于价值可持续增长的中小型上市公司财务战略的理论分析性框架,以此对我国中小型上市公司财务战略进行优化设计研究,并提出旨在提高财务战略水平和企业成长性的政策建议。

In this paper, take the small and medium sized listed companies as sample, value sustainable growth as the goal of the enterprise, EVA theory as the basic tool to build a value-based sustainable growth strategy for small and medium sized listed companies. Theoretical analyze the financial framework, in order to design financial strategies of China＇s small and medium sized listed companies, aimed at propose policy recommendations and improve the level of financial strategies and corporate growth.