CAJ | 학술논문

基于战略管理理论和财务管理理论以及2007～2011年的实际数据，对竞争战略对企业经营业绩的影响进行了分析。实证研究发现，企业的成本领先战略对经营业绩有显著正相关影响，但是差异化战略对经营业绩的影响并不显著。在此基础上提出了政策建议：企业在制定经营方针，确定目标经营业绩时，应该与竞争战略相结合，从而获得竞争优势，取得更大的经济效益。
기우전략관리이론화재무관리이론이급2007～2011년적실제수거，대경쟁전략대기업경영업적적영향진행료분석。실증연구발현，기업적성본령선전략대경영업적유현저정상관영향，단시차이화전략대경영업적적영향병불현저。재차기출상제출료정책건의：기업재제정경영방침，학정목표경영업적시，응해여경쟁전략상결합，종이획득경쟁우세，취득경대적경제효익。
Based on the strategic management theory and the theory of financial management , the paper analyzes the impact of com-petitive strategy on business performance , and puts forward the assumptions . The empirical analysis by multiple linear regression method indicates that the cost leadership strategy is a significant positive impact on operating performance , but the differentiation strategy did not significant on the results of operations . So we put on policy recommendations :when enterprises determine the target operating results and develop business principles , they should combine with the competitive strategy to gain competitive advantage and achieve greater economy value .