文章在分析财务战略与企业发展关系及财务战略的失败对企业发展的危害的基础上,通过对财务战略评价的维度分析和指标选择,建立起一个有效的财务战略分析模型——财务战略矩阵,从而解决了企业发展过程中财务战略抉择的难题。 Based on the analysis of the relationship between financial strategy and enterprise development and the failure of financial strategy to the development of the enterprise, the article establishes an effective financial strategy analysis model - financial strategy matrix through the dimension analysis and index selection of financial strategy evaluation, Thus solving the difficult problem of financial strategy in the process of enterprise development.