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战略财务管理是将企业战略与财务管理紧密结合,以战略为导向开展财务管理工作,为企业总体战略目标的实现提供系统化支撑的管理体系。目前学术界对战略财务管理的研究还处于不断探索完善之中,但随着现代企业经营环境的变化,对管理要求的日益提高,战略财务管理将会得到更为广泛的重视和应用。实施战略财务管理会使企业管理水平实现质的飞跃,从而促进企业战略目标顺利实现,保证企业经济持续健康发展。
Strategic financial management is a management system that systematically supports the overall strategic objectives of the enterprise by closely integrating business strategy with financial management and strategically oriented financial management. At present, the academic research on strategic financial management is still under continuous exploration and improvement. However, as the business environment of modern enterprises changes and the management requirements are increasingly raised, strategic financial management will be more widely valued and applied. The implementation of strategic financial management will enable enterprises to achieve a qualitative leap in management level so as to promote the smooth implementation of the strategic objectives of the enterprise and ensure the sustained and healthy economic development of the enterprise.