基于动态能力演进：企业财务战略的适应性调整  

The Accommodating Adjustment of Corporate Financial Strategy Based on the Evolution of Dynamic Capabilities

作　　者：曹中[1] 徐震[2] 

机构地区：[1]上海立信会计学院,上海201620 [2]复旦大学管理学院,上海200433

出　　处：《Journal of Modern Accounting and Auditing》2007年第1期55-65,共11页现代会计与审计（英文版）

摘　　要：本文首先分析了在能力竞争的时代中，公司动态能力的演进机制以及财务战略适应性调整，指出动态能力与财务战略的内在关系，进而尝试用财务战略模型来解释两者如何进行耦合。This research paper analyzes the dynamic ability of a corporation＇s evolution mechanism and the adaptability adjustments of financial strategies in the era of abilities competition. It demonstrates that the internal relationship between the dynamic ability and financial strategies of a corporation so as to explain how they are coupling through financial strategy model.

关 键 词：动态能力 财务战略 柔性管理 模型 

分 类 号：F275[经济管理—企业管理]