2013高级会计师大纲目录第一章企业战略与财务战略................................................................................................................-1-第一节战略管理基础............................................................................................................................-1-一、战略管理的内涵........................................................................................................................-1-二、战略分析....................................................................................................................................-1-三、战略选择....................................................................................................................................-2-四、战略实施....................................................................................................................................-2-五、战略控制....................................................................................................................................-2-第二节公司战略....................................................................................................................................-2-一、公司战略的类型........................................................................................................................-2-二、公司战略选择............................................................................................................................-3-第三节经营战略与职能战略。............................................................................................................-3-一、经营战略的内涵与类型............................................................................................................-3-二、经营战略选择............................................................................................................................-3-三、职能战略的内涵与类型............................................................................................................-3-第四节财务战略....................................................................................................................................-4-一、财务战略的内涵........................................................................................................................-4-二、投资战略....................................................................................................................................-4-三、融资战略....................................................................................................................................-4-四、分配战略....................................................................................................................................-5-第二章企业投资、融资决策和集团资金管理.....................................................................................-6-第一节投资决策....................................................................................................................................-6-一、投资决策概述............................................................................................................................-6-二、投资决策方法............................................................................................................................-6-三、投资决策方法的特...