【摘要】 目前,关于民营企业财务管理的理论均存在一个问题,即都是从静态的角度来研究财务战略的变化。从动态的角度来看,民营企业的发展具有周期性,在不同的阶段,民营企业具有不同的财务特征。因此,民营企业的财务战略不是一成不变的,不应当采用单一的模式来解决所有民营企业的财务管理问题,应当引入权变的观点,在民营企业生命周期的不同发展阶段,采用与之相适应的财务战略。更多还原

【Abstract】 There is a common defection in the current theories of private enterprise financial management - their work invariably starts with a static perspective. Dynamically, the development of a private enterprise follows a cyclical pattern. The financial behaviour of an enterprise differs in different phases. We should never apply the same strategy to all kinds of financial situations, tact should be introduced instead. That is to say, appropriate financial strategies should be applied to different phases of the lifecycle for private enterprises.更多还原