【作者】 李广正；

【导师】 赵华；

【作者基本信息】 长沙理工大学 ， 会计学， 2006， 硕士

【摘要】 企业在发展过程中，由于管理熵规律的影响，使得其发展轨迹呈现出从有序到无序的内在自发演变过程，为此，有必要从财务战略上去引导企业不断创造有效能，吸收负熵流，减少正熵流，使企业管理系统不断与系统外界交换各种各样的负熵流，不断抑制系统内部的熵产生，并使整个企业管理系统的总熵处于低熵状态，以形成企业的管理耗散结构，从而实现企业组织的高效运转，进而推动企业的可持续发展。 本文以熵理思维为导向，以管理熵和管理耗散理论为主线，从全新的视角对企业财务战略的生成机理、分析制定和实施控制进行了探索性的研究。 文章首先阐明了一种新的思维方式，即熵理思维方式，并以此为导向论述了熵概念的产生及其泛化，熵在管理学领域的应用，耗散结构理论的基本原理，管理熵和管理耗散的涵义与本质，两者的相互关系等内容。 其次，文章以管理熵和管理耗散理论为视角，分析了其在企业发展演化中的规律，并以此构建了基于新视角的企业财务战略生成机理图。同时，界定了基于新视角的企业财务战略涵义，提出了企业财务战略的新特点，并对其作了新的分类。 再次，论文提出了基于新视角的马太效应分析法，并以企业并购为例作了具体分析。在此基础上，文章提出了基于新视角的各种财务战略，包括抑制消减企业管理熵的财务战略和与外界交换物质、能量和信息，吸收创造负熵流，促进企业管理耗散结构形成的财务战略，并详述了两类战略中的各子战略，且对相关战略对企业发展趋势的影响作了再分析。 最后，文章从管理熵和管理耗散这个新的视角，论述了低熵的组织结构、协调的战略战术和有序的企业文化对企业财务战略实施的重要性，并从新视角出发分析研究了柔性化企业财务战略控制管理。更多还原

【Abstract】 In the period of development of corporation, because of the effect of management entropy rule, corporation’s tracks present regularity to irregularity. Therefore, through financial strategy leading corporation create valid power, absorb negative entropy, reduce positive entropy, make corporation management system exchange various negative entropy flow continuously with the system environment, control the entropy production in the system inside, and make the total entropy of the whole corporation in the low entropy, form management dissipative structure, carry out corporation management efficiently, moreover, promote corporation sustainable development.With entropy thought, and based on management entropy and management dissipative theory, this thesis researches the form principle, analysis and constitute, implement and control of corporation financial strategy from a new view.Firstly , this paper formulates a new thought manner, entropy thought manner. And based on this, studies the source and development of entropy concept, entropy application in management science, the basic principle of dissipative structure theory, the concept and essence of management entropy and management dissipative , their relationship and so on.Secondly, this paper from the view of management entropy and management dissipative theory, analyzes their regulation in the evolution of business organization, and built corporation financial strategy form principle chart. Meanwhile, defines the concept of corporation financial strategy from the new view, and puts forward the new characteristic, new classification of corporation financial strategy.Moreover, this paper puts forward a analysis method of Matthew effect, and gives an example about merger& acquisition. On the basis of the study, this thesis brings forward various financial strategies from the new view, including financial strategies of controlling and reducing management entropy, financial strategies of exchanging matter, power and information from system outside, absorbing and creating negative entropy, and promoting the formation of management dissipative structure. And studies second strategies, analyzes the effect of relevant strategies to the development trend of corporation again.Finally, from the new view of management entropy and management dissipative, this paper discusses the importance of the organization structure in low entropy,更多还原