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一个企业的成功与失败、生存与发展,在很大程度上取决于财务战略管理质量的高低。作为在传统计划经济建立并发展起来的国有市政施工企业,长期以来缺乏战略管理,竞争意识薄弱,市场开拓能力差,盈利水平低下,企业的长远发展受到很大的制约。面对激烈的竞争环境,市政企业要想获得健康持续的发展,就必须以具有整体性、根本性、前瞻性为特征的财务战略为指导。
The success and failure, survival and development of an enterprise depend largely on the quality of financial strategy management. As a state-owned municipal construction enterprise established and developed in the traditional planned economy, it has long been lacking in strategic management, with a weak sense of competition, poor market development capability and low profitability, and its long-term development is greatly restricted. In the face of fierce competition environment, if municipal enterprises want to achieve healthy and sustainable development, they must be guided by the financial strategy characterized by integrity, fundamentality and forward-lookingness.