根据经典战略管理理论,战略分为公司层战略、业务单元战略、职能层战略三个层次,该理论虽有无穷奥妙,但透过其平面化、思维导图式的展示方式仅能窥其一二,对于财务管理在其中的地位与作用,我们也仅仅在职能层战略中看到“财务战略”的字眼。如何在遵循战略管理理论的基础上,将企业战略、职能战略、产品战略融为一体,实现无缝对接,打 According to the classical theory of strategic management, the strategy is divided into three levels: corporate strategy, business unit strategy and functional strategy. Although the theory is infinitely mysterious, it can only be glimpsed through its planarization and mental mapping Second, for the status and role of financial management in which we only see the “financial strategy” in the functional level strategy. How to comply with the theory of strategic management, based on the enterprise strategy, functional strategy, product strategy into one, to achieve seamless docking, playing