随着全球竞争的日趋激烈,企业面临的环境瞬息万变,战略管理理念及技术日益受到瞩目,企业作为市场经济竞争的产物之一,如何实施企业整体战略以适应竞争的需要,已经成为现代企业发展的重要目标。在这样的大环境下,当前财务管理理论存在的局限性,导致财务管理不能完全适应企业战略 With the increasingly fierce global competition, enterprises are faced with the ever-changing environment, and the concept of strategic management and technology are gaining more and more attention. As one of the products of market economy competition, how to implement the overall strategy of the enterprise to meet the competition has become the development of modern enterprise Important goal In such a large environment, the limitations of the current theory of financial management, resulting in financial management can not fully adapt to corporate strategy