苹果公司以现金为核心的财务战略转型

发布时间：2018-05-11 06:25

本文选题：现金管理 + 财务战略转型　；参考：《财务与会计》2017年05期

【摘要】：有效的现金管理可以帮助企业降低运营风险,提升其资金的整体利用效率。作为一个拥有大量现金的高速发展企业,苹果公司实施了以现金为核心的财务战略转型,包括"轻资产"投资战略、"杠杆型"营运资本管理和灵活型融资战略等,为公司建立关键资源、整合价值链资源、保持竞争优势、灵活应对风险提供了重要支撑。
[Abstract]:Effective cash management can help enterprises to reduce operational risks and improve the overall efficiency of their funds. As a fast developing enterprise with a large amount of cash, Apple has implemented a financial strategy transformation with cash as its core, including "light assets" investment strategy, "leveraged" working capital management and flexible financing strategy, etc. It provides important support for the company to establish key resources, integrate value chain resources, maintain competitive advantage and deal with risks flexibly.
【作者单位】：东北财经大学会计学院;
【分类号】：F416.63;F406.7

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