摘要
新业务模式进入市场竞争,势必采用成长型战略。成长型战略是一种使企业在现有的战略水平上向更高一级目标发展的战略,具体分为密集型战略、一体化战略和多元化战略三种类型,企业无论采用哪一种成长型战略,都必须强化现金流量管理能力。只有加强现金流量管理,提高现金使用效率,使自身具备经营性现金流的自生能力,才能实现企业持续稳定的发展。因此,企业应加强对经营性现金流的监控与分析,按照基本商业逻辑分析自身的现金流分布,并适时预警;同时应进一步完善财务风险管理,加强面对不确定性事件时的应对速度与效率。
When a new business model enters the market competition,it is bound to adopt a growth strategy.Growth strategy is a kind of strategy that enables enterprises to develop to a higher level on the existing strategic level,which can be divided into three types:intensive strategy,integration strategy and diversification strategy.No matter which kind of growth strategy an enterprise adopts,it must strengthen the ability of cash flow management.Only by strengthening the management of cash flow,improving the efficiency of cash use,and making oneself have the self-generating ability of operating cash flow,can enterprises achieve sustainable and stable development.Therefore,enterprises should strengthen the monitoring and analysis of operating cash flow,analyze their own cash flow distribution according to the basic business logic,and timely give warning.At the same time,financial risk management should be further improved to strengthen the speed and efficiency of dealing with uncertain events.
作者
武丽丽
李璇
WU Li-li;LI Xuan(Guangdong Zexin Certified Public Accountants Co.,LTD.,Guangzhou 510180,China;City University of Hong Kong,Hong Kong 999077,China)
出处
《税务与经济》
CSSCI
北大核心
2023年第5期96-102,共7页
Taxation and Economy
关键词
成长型公司战略
现金流量管理
经营性现金流
预算体系
企业数字化转型
Growth Enterprise Strategy
Cash Flow Management
Operating Cash Flow
Budget System
Enterprise Digital Transformation