基于柔性战略观的企业财务战略管理机制创新研究

柔性战略观下的企业财务战略管理是企业战略管理的重要内容,它直接关系到企业战略管理的决策效率。文章以柔性战略观为导向,遵循利益相关者合作逻辑,以企业财权有效配置为路径,对企业财务战略有效实施机理进行了研究。揭示了柔性战略观下企业财务战略的特征,剖析了其连续一体化的生成机理,提出了共同互动管理和相机治理管理相结合的有效实施机制,以此确保企业财务战略目标的实现。

On the Innovation of the Corporate Financial Strategy Management Mechanism based on the View of Flexibitlity Strategy

The financial strategy management based on the view of flexibility strategy is an important part of the corporate strategy management.It influences the decision efficiency of corporate strategy directly.This paper studies the mechanism for efficient performance of the corporate financial strategy with the flexible strategy as an orientation in accordance with the cooperative logic of stakeholders while taking the efficient allocation of the finance rights as the route.It reveals the features of the financial strategy based on the view of flexible strategy,analyzes the mechanism of the continuity integration,and proposes the mechanism efficiently implemented by the combination of interactive management and contingent governance in order to secure the realization of the corporate financial strategy.