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改革开放以来,我国经济进入了快速发展时期,企业集团也随之不断的扩大规模,许多问题也接踵而来。不管是什么类型的企业,它的发展都有一个生命周期,怎么样才能在不同的时期制定与之相适应的财务发展战略是决定一个企业是否能够保持稳定持续经营的关键。因此,企业集团在制定财务发展战略的时候必须与企业的生命周期相结合,本文将在生命周期理论的基础之上对企业集团财务发展战略进行研究。
Since the reform and opening up, China’s economy has entered a period of rapid development. As a result, the business groups have also continuously expanded their scale and many problems have followed. No matter what type of enterprise, its development has a life cycle, how to formulate corresponding financial development strategies in different periods is the key to determine whether a company can maintain a stable and sustainable operation. Therefore, the enterprise group in the development of financial development strategy must be combined with the life cycle of the enterprise, this article will be based on the theory of life cycle on the enterprise group financial development strategy research.