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ИД «Финансы и кредит»






Finance and Credit

Principles of strategic financial management and their implementation in the information economy

Vol. 27, Iss. 12, DECEMBER 2021

Received: 30 September 2021

Received in revised form: 14 October 2021

Accepted: 28 October 2021

Available online: 27 December 2021

Subject Heading: Financial control

JEL Classification: G02, G18, G28, G30

Pages: 2772–2784


Anna P. GAVRYUSHENKO Russian State University of Justice (RSUJ), Moscow, Russian Federation


Subject. This article discusses the general principles of strategic management in relation to strategic financial management.
Objectives. The article aims to substantiate and formulate the principles of strategic financial management applicable in the conditions of the Russian version of the information economy, corresponding to the current documents of strategic planning and to the current state of the financial and legal doctrine.
Methods. For the study, I used a systems approach, functional and structural analysis, retrospection, forecasting, observation, and classification.
Results. The article reveals significant shortcomings of the current strategic planning documents, the lack of doctrinal development, as well as the normative consolidation of general and special principles, which could contribute to solving tasks by strategic financial management effectively.
Conclusions. The general principles of strategic management in the economy as a whole are applicable and can be used as the basis for strategic financial management.

Keywords: strategic financial management, strategy, financial management


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ISSN 2311-8709 (Online)
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