THE THEORY OF THE LONG-TERM FINANCIAL POLICY OF THE SYSTEM OF STRATEGIC MANAGEMENT OF BUSINESS ENTITIES
The theoretical tools for development of the long-term financial policy in the system of strategic management of business entities in the condition of the modern Russian economics have been reviewed and generalized in the article on the basis of the economic literature examination. The development of financial strategy is the required condition of successful development of business entities in the long-term perspective. The long-term financial policy is equal to the financial strategy due to similarity of the subject of the system of strategic management that is implemented at the methodological level via the system of budget planning. Financial policy provides the possibility of more flexible adaptation to investment activity of business environment with diversification of the forms of financial activity. While the changes are not quaxistence but have the forecasted naturedprovided by the indices of the line-items of the general strategy of business entities functioning.