随着资本市场的逐渐成熟,上市公司面临的市场环境变得更加激烈,要想在市场中立于不败之地,上市公司必须进行转型。转型的重点在于改革公司的财务政策,从全局性角度制定财务战略,着眼于长久利益和整体利益。目前,创造价值和降低成本更受上市公司的青睐,战略性财务管理逐渐取代传统的功能性财务管理。 As the capital market matures, the market environment for listed companies becomes more intense. To be invincible in the market, the listed companies must make the transition. The focus of the transformation lies in reforming the company’s financial policies, formulating financial strategies from an overall perspective, with a view to long-term interests and overall interests. At present, the creation of value and reduce costs are more popular with listed companies, strategic financial management gradually replace the traditional functional financial management.