跨国公司是国际经济关系中一股强大的势力,为了谋求全球性的利润最大化,其财务战略在国际化经营中具有举足轻重的地位。本文试图对跨国公司制订财务战略时所涉及的问题进行简要的论述,这对我国对外开放,吸收外资,举办中外合资企业以及发展我国企业的跨国经营,都具有一定的借鉴作用。 Multinational corporations are a powerful force in international economic relations. In order to maximize global profits, their financial strategies play a decisive role in international operations. This article attempts to briefly discuss the issues involved in the development of a multinational company’s financial strategy, which will serve as a reference for China to open up to the outside world, attract foreign investment, hold joint ventures with Chinese and foreign companies, and develop the transnational operations of Chinese enterprises.