企业作为盈利性组织,其出发点和归宿点是获利,企业只有生存才能发展,只有发展才能获利。如何在日趋激烈、复杂多变的环境中求得生存发展,关键是制定适应外部环境和自身条件、符合利益相关者期望的企业战略。企业战略可以分为经营战略和财务战略,经 Enterprises as profit-making organizations, the starting point and the destination point of profit, the only survival of enterprises to develop, only the development of profit. How to survive and develop in an increasingly fierce and complex environment is the key to formulating a corporate strategy that meets the external environment and its own conditions and meets the expectations of stakeholders. Business strategy can be divided into business strategy and financial strategy, after