股权分置改革的推进,并购与重组活动将会更加频繁,企业将进入到战略制胜的时代。财务战略的制定就需要建立在公司保持持续竞争优势这一根本动因的基础上,具有长期性、相对稳定性和全局性特点的财务战略,必须符合公司整体战略并与其他职能管理部门的战略相适应与匹配。 The split share structure reform, mergers and acquisitions and restructuring activities will be more frequent, companies will enter the era of strategic victory. The financial strategy needs to be established on the basis of the fundamental motivation of the company to maintain its sustainable competitive advantage. The financial strategy of long-term, relatively stable and overall characteristics must be in line with the overall strategy of the company and be in line with the strategic objectives of other functional management departments Adapt and match.