摘要:财务战略是一种以企业价值分析为基础，围绕企业核心竞争力的提高，实现可持续盈利能力最大化为目标，服务于企业特定战略的财务管理。中小企业要在激烈的市场竞争中生存下去，就要意识到财务战略的重要性。当前我国企业组成部分中，中小企业占有很大的比例。作为多数部分存在的一员，中小企业如何发展对我国具有重要影响。

　　　制定和实施财务战略对当前我国中小企业可持续发展显得越来越重要。中小企业为获取竞争优势，实现可持续发展，需要树立牢固的财务战略意识；更要在加强财务管理基础工作的前提下，结合中小企业自身特点，重视资金的筹措投放和运营管理，做好成本控制和收益分配管理，实施科学的财务战略。因此，研究中小企业的财务战略具有深远的重要意义。

关键词: 财务战略； 中小企业； 企业生命周期

Abstract:Financial strategy is a kind of enterprise value analysis as the basis, around the enterprise core competitiveness, sustainable profit maximization as the goal, to serve a particular strategy of financial management of enterprise. Small and medium enterprises in the fierce market competition to survive, must be aware of the strategic importance of financial. Enterprise of current our country part, small and medium-sized enterprises occupy a large proportion of. As the most part of the existing one, small and medium enterprises how to develop our country has important influence on.

The formulation and implementation of financial strategy on the current our country small and medium-sized enterprise sustainable development is becoming more and more important. Small and medium enterprises to obtain competitive advantage, implementation can develop continuously, need to establish a strong financial strategy consciousness; but also in enhancing the basic work of financial management of the premise, combined with small and medium-sized enterprises of their own characteristics, attach importance to capital raise money on the operation and management, to control the cost and income distribution and management, the implementation of scientific financial strategy. Therefore, research on the small and medium-sized enterprise financial strategy have far-reaching significance.

Key Words：Financial strategy；small and medium enterprises；enterprise life cycle

　　　树立牢固的战略意识，是企业实施财务战略的前提。财务战略又是一个由多种要素构成的复杂系统，各种要素之间存在着相互联系、相互影响、相互制约的关系。因此，中小企业可持续发展必须确定正确的理财目标，制定一个由各种战略要素协调一致、互相配合的科学合理的财务战略，并努力加以实施。未来应立足于中小企业所处的不断变化的内外部环境, 以动态的眼光研究与之相适应的财务战略。我国在借鉴国外研究成果的基础上, 还要重视从中国市场和中小企业的现状出发, 分析当前环境下影响财务战略的各种因素, 发展与我国国情紧密结合的中小企业财务战略研究体系, 从战略的高度指导我国中小企业的发展。