摘要
公司理财战略是一个长期规划与短期预算为一体的理财目标,是企业经济运行过程中必须执行的计划,同时还是企业长期实践的目标。理财战略危机形成的根本原因在于管理层决策的不确定性,表现为理财目标制定缺乏准确性,理财目标执行过程缺乏坚定性以及理财战略调整的随意性。完整的理财战略目标取决于理财精益化,要求企业通过精密预测、完整制订、稳健实施、完美执行来实现。应从理财战略的准确性来预测理财目标的精确度,从公司理财战略目标实施过程来分析理财方案执行力的精细化,从不断完善公司理财战略规划来确保理财目标的可持续性。
The corporate finance strategy is the financial objective that combines the long-run planning with the short-term budget. It is the required planning in the economic operations of enterprises as well as the objective that demands the long-term practices of enterprises. The crisis in finance strategy lies in the arbitrariness of decision-making characterized by arbi- trariness of financial goals, operations and financial strategies. The complete financial strategic objective depends on the intensification of finance management, which can be achieved by way of precise forecasting, complete formulation, steady and sound implementation. The accuracy of forecasting is measured by accuracy in making financial strategies. The process of implementing the corporate financial strategic objectives is applied into analyzing the intensification of the executive a- bility of finance management. Furthermore, the sustainability of the objectives of finance management is ensured through constant improvements of the corporate finance strategic planning.
出处
《企业经济》
北大核心
2015年第10期53-56,共4页
Enterprise Economy
关键词
理财战略
战略危机
完善
financial strategy
strategic crisis
improvement