伴随着科学技术的飞速发展，产业内企业经营边界和经营战略的调整成为常态，战略选择对于企业的生存和发展越显重要。本文以战略转型为导向、以资源基础理论、生命周期理论和可持续增长理论为支撑,提炼了一个针对企业战略转型的分析框架;并以华为为例，分析了企业实施战略转型的关键要素。只有具备了这些要素，企业战略转型才能实现可持续增长的目标。

With the continued rapid development of science and technology, the business border within the industry and business strategy adjustments become the norm and strategic choice for enterprise survival and development becomes more important. By adopting case study method on Huawei, this paper develops a strategic transformation-oriented financial diagnosis framework supported by Chinese conventional wisdom, resource-based theory, life cycle theory and sustainable growth theory. By exploring the key elements of the strategic transformation, which are product life cycle , enterprise resource base, and proper financial incentives, this paper illustrates that only all the three elements are available can a company achieve its strategic transformation goals - sustainable growth and enriches the strategic goal-oriented financial decision theory connotation.