| 财务活动与财务关系战略的竞争优势分析 |
| |
| 引用本文： | 曾繁英,伍中信. 财务活动与财务关系战略的竞争优势分析[J]. 中山大学学报(社会科学版), 2006, 46(5): 135-138 |
| |
| 作者姓名： | 曾繁英 伍中信 |
| |
| 作者单位： | 1. 华侨大学,工商管理学院,福建,泉州,362021;湖南大学,会计学院,湖南,长沙,410082
2. 湖南大学,会计学院,湖南,长沙,410082 |
| |
| 摘 要： | 培育竞争优势是战略管理的基本任务,财务战略管理是企业战略管理的核心内容。文章通过分析财务战略概念,提出财务战略包括财务活动战略和财务关系战略:运用波特的价值链理论构建了企业基本成本链,并据此分析财务活动战略的竞争优势来源及其战略分析路径;从涉及产权交易的财务战略和不涉及产权交易的财务联盟两方面深入探讨了财务关系战略对竞争优势的影响,并分析了财务关系战略选择的分析思路。
|
| 关 键 词： | 财务活动战略 财务关系战略 竞争优势 价值链 |
| 文章编号： | 1000-9639(2006)05-0135-04 |
| 修稿时间： | 2006-03-18 |
An Analysis on Competitive Advantage of Strategies of Financial Activity and Financial Relations |
| |
| ZENG Fan-ying,WU Zhong-xin. An Analysis on Competitive Advantage of Strategies of Financial Activity and Financial Relations[J]. Journal of Sun Yatsen University(Social Science Edition), 2006, 46(5): 135-138 |
| |
| Authors: | ZENG Fan-ying WU Zhong-xin |
| |
| Abstract: | By analyzing the concept of financial strategy,this paper argues that financial strategies are composed of the strategy of financial activity and the one of financial relation.Based upon Porter's value-chain theory,it constructs the cost-basic chain through which it analyzes the sources of the advantages of strategy of financial activity.Finally,it expounds the influence of strategy of financial relations on competitive advantage from the perspectives of financial strategy concerning property right transaction and financial union not concerning property right transaction. |
| |
| Keywords: | strategy of financial activity strategy of financial relations competitive advantage value-chain |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
