企业财务战略管理：一个企业能力理论视角

蒋卫平

企业财务战略管理：一个企业能力理论视角

引用本文：蒋卫平.企业财务战略管理：一个企业能力理论视角[J].财经理论与实践,2011,(6):67-70

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作者	单位
蒋卫平	（湖南大学工商管理学院，湖南长沙410079）

中文摘要:企业能力理论已成为研究企业理论与战略管理理论一个热门领域。企业的本质是知识与能力的集合体。财务战略管理作为企业战略管理的职能管理战略应该立足于企业能力现状，即从企业能力现状出发，进行具体的财务战略谋划；另一方面，财务战略管理应服务于企业能力尤其是竞争优势的培养这一企业能力目标。

中文关键词:资源企业能力战略管理财务战略

Strategic Financial Management: A New Perspective of the Enterprise Competence Theory

Abstract:Enterprise Competence Theory has become quite a popular research field both in the strategic management theory and the firm theory. The nature of a business is a collection of knowledge and ability. This paper argues that, strategic financial management is a functional strategy of the enterprise strategic management. It should be based on the status of the capabilities of enterprises. In another word, firms planning specific financial strategies should be based on the status quo of enterprises' capabilities. Furthermore, the strategic financial management should service the abilities of companies, especially the corporate objective of developing competitive advantages.

keywords:Resource Capabilities of enterprises Strategic management Financial strategy

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