摘 要在全球经济一体化的今天，各国企业所面临的运营环境发生了巨大的变化，这一方面给企业提供了机遇，同时也带来了风险。企业为了能够生存，必须正确的进行发展战略的规划，而作为其重要组成部分的财务战略，更是尤为关键。应依据企业生命周期发展阶段的不同特点，制定合理的财务战略。本文采用理论研究与案例分析相结合的方法，从三大部分展开论述，结合实际案例说明其在企业中的重要作用。第一部分，企业生命周期和财务战略理论概述。该部分从理论上阐述了企业生命周期理论和财务战略理论的涵义，及其发展历程和影响因素等。第二部分，基于企业生命周期的财务战略选择。在这里，分别对企业的初创期、成长期、成熟期和衰退期企业的财务战略选择进行了具体论述。第三部分，基于企业生命周期的财务战略案例分析——海信集团。该部分以海信集团作为一个典型案例，对基于企业生命周期的财务战略进行进一步的研究分析，从而可以看出以企业生命周期为主线，从战略的角度来调整企业的财务行为对企业实现可持续发展具有至关重要的意义。关键词：企业战略；财务战略；生命周期IAbstractIntegration in the global economy today, the business operate environment facing great changes. It provides opportunities for enterprises, but also carries risks. Enterprises must plan the correct strategy for development in order to survive and as an important component of its financial strategy, it is particularly crucial. Enterprises should make a reasonable financial strategy based on the life cycle of the different characteristics of stages of development. This paper, I used the methods of theoretical research and case studies combination; discourse from three parts. Combine actual cases to illustration the important role of enterprises. The first part outlines the life cycle of business and financial strategy. In this part, it elaborates the meaning of the theory of the enterprise life-cycle and the financial strategy and its development process and impact factors. The second part is the life cycle of enterprise-based financia...
