摘要
本文针对国际上出现的安然等破产事件和国内近期的德隆国际企业集团的财务危机,探讨财务风险价值管理在企业集团可持续发展过程中的功能与角色定位,并从以创造价值为导向的财务战略思想来构建企业集团财务竞争优势。
As financial crisis has happened recently in some enterprise groups such as An Ran and De Long. This paper discusses the function and role of financial risk value management in maintaining enterprise groups' sustainable development and probes into value orientated financial strategetic thoughts in keeping enterprise groups' competitive advantages.
出处
《南京财经大学学报》
2004年第3期76-79,共4页
Journal of Nanjing University of Finance and Economics
