企业总体战略与财务战略匹配的触发器设计

摘要

Learning the trigger model in physics, this paper builds the overall corporate strategy and financial strategy match⁃ing framework, and discusses strategic matching trigger components, triggering mechanism, regulation and control. The paper also theoretically explains the mechanism of overall corporate strategy and financial strategy matching, in other words, the pro⁃cess of overall corporate strategy and financial strategy matching can be simulated the process of precise design of the trigger and continuous optimization of the filter. Then, the paper takes Lenovo Group Ltd. as an example to discusses the applicability of strategy matching framework. Finally, the paper puts forward suggestions on the overall corporate strategy and financial strat⁃egy matching, so as to provide guidance for corporate strategic management practice.%文章借鉴物理学中的触发器模型，构建了企业总体战略与财务战略匹配框架，对战略匹配触发器的构成组件、触发机制、调节与控制进行论述；从理论上阐释企业总体战略与财务战略匹配的机理，即企业总体战略与财务战略匹配的过程可以模拟为精确设计触发器和不断优化滤波器的过程；接着，以联想集团为案例探讨了战略匹配框架的适用性；最后提出企业总体战略与财务战略匹配的建议，从而为企业战略管理实务提供指导。