摘要
选择适当的财务战略类型,需要考虑企业内部财务资源和环境因素的影响。佑威国际破产清算的原因及其财务战略选择的不当之处,为更多企业在财务战略选择决策时提供了借鉴:在内部财务资源不足、大规模投资扩张不符合实际的情况下,企业更应当考虑立足实际,由单纯的规模投资扩张转向充分利用已有财务资源,回归核心业务核心市场的精耕细作,为企业未来快速扩张打下扎实基础。在经济环境和市场环境发生变化时,要对财务战略进行相应的评估和调整,以避免坚持原有不合时宜的财务战略导致的经营失败。
We need consider the influence of internal financial resource and the environment when choosing financial strategy. Through analyzing the reasons of bankruptcy liquidation and the impropriety of financial strategy choice in U-Right International Holdings Limited, we attempt to provide some references for other enterprises in the process of financial strategy choice, viz. under the conditions of insufficient internal financial resources and large-scale impractical expansion in investment, the enterprises should base on realitychanging simple expansion in scale investment to fully use their own financial resources, focus on core business and market, and lay a strong foundation for rapid expansion in the future. On the other hand, when economic and market environments change, the enterprises should make relevant evaluation and adjustment in financial strategy to avoid business failure.
出处
《商业经济》
2009年第5期23-25,共3页
Business & Economy
关键词
财务战略管理
佑威国际
扩张
破产
financial strategy management, U-Right International Holdings Limited, expansion, bankruptcy