企业战略型财务管理——浅析新经济形势下的企业财务管理目标

Business Strategic Financial Management——A brief analysis of objectives of business financial management under the new economy situation

2 1世纪管理日趋现代化、国际化 ,企业为了适应经济体制和经济环境的要求 ,不仅需要合理规划和运用拥有的各种资源 ,还必将与自身经营活动相关的如客户、供应商、分销商等经营资源结合起来 ,以此来监控经营资本 ,资金流向 ,准确反映管理模式 ,提高企业对市场的灵活性 ,全方位掌握市场。为此 ,企业开始重新组织管理机构 ,改进管理模式 ,换句话说 ,企业管理开始步入战略管理阶段。因而 ,财务管理作为企业管理的重要组成部分 ,就必须站在长远战略目标服务的高度组织和开展活动 ,实现财务资本与知识资本效用最大化。

In the 21st century the business management tends to be modernization and internationalization. The business not only needs rational planning and application of all kinds of resources to suit the economic system and economic environment, but also must combine itself with those operational resources related to its operational activities, such as customers, suppliers and distributors, to supervise the operational cost and fund flow, to reflect exactly the management models, to raise the market flexibility and command the market in all bearings. Therefore the business begins to reorganize its management institutions and improve its management models, in other words, it begins to step into the phase of strategic management. So, the financial management is the most important in business management and we should organize and develop activities to realize the efficiency maximum of financial capital and knowledge capital in a long-term view of strategic objectives.