一、企业财务战略概念“战略”一词来源于军事领域,其含义是对战争全局的长远性、全局性的筹划和指导,是一种思维方式和决策过程。我国《辞海》将战略定义为:“战略是依据敌对双方军事、政治、经济、地理等因素,照顾战争全局的各个方面、各阶段之间的关系,规定军事力量的准备和运用”。企业战略是适应现代社会经济发展产生的一种新的管理思想,正确的企业 First, the concept of corporate financial strategy “strategy ” is derived from the military field, its meaning is the long-term, global planning and guidance of the overall situation of the war, is a way of thinking and decision-making process. Our strategy of “Ci Hai” defines the strategy as follows: “The strategy is to take care of all aspects of the overall situation of the war and the relations between the various stages in accordance with the military, political, economic, and geographical factors of the hostile parties and stipulate the preparation and application of military forces.” Business strategy is to adapt to the modern social and economic development of a new management thinking, the correct business