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战略视角下广义财务管理理论研究框架
引用本文:王化成,张顺葆,彭文伟. 战略视角下广义财务管理理论研究框架[J]. 北京工商大学学报(社会科学版), 2012, 27(6)
作者姓名:王化成  张顺葆  彭文伟
作者单位:中国人民大学商学院,北京,100872
基金项目:中国人民大学科学研究基金项目(中央高校基本科研业务专项资金资助)"研究品牌计划"
摘    要:在以财务管理环境为起点的广义财务管理理论研究框架的基础上,以行业竞争环境为起点,拓展与细化了企业战略对广义财务管理理论影响的结构框架,形成了"行业竞争环境—企业战略—广义财务决策—公司价值"的研究路径;并通过相关文献回顾,结合现有研究状况不足,提出了未来相应的研究建议。

关 键 词:行业竞争环境  企业战略  广义财务决策  公司价值

Research Structure of General Financial Management Theory under Strategic Perspective
Wang Hua-cheng , Zhang Shun-bao , Peng Wen-wei. Research Structure of General Financial Management Theory under Strategic Perspective[J]. Journal of Beijing Technology and Business University:Social Science, 2012, 27(6)
Authors:Wang Hua-cheng    Zhang Shun-bao    Peng Wen-wei
Abstract:Based on the research framework of general financial management theory which starts from the financial management environment,this paper starts its research on industry competition environment to expand and specify a structural framework on the impact of corporate strategy upon general financial management theory.The research framework of "industry competition environment,corporate strategy,general financial decision,and corporate value" is constructed.Through the literature review and with a focus on the shortcomings in the existing research,this paper gives some corresponding proposals for the future research.
Keywords:industry competition environment  corporate strategy  general financial decision-making  corporate value
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