JY化工企业转型期财务战略研究

发布时间：2018-01-09 14:02

本文关键词：JY化工企业转型期财务战略研究　出处：《青岛科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：任何企业都会存在生命周期的特征,作为我国支柱性产业的传统化工企业也不例外。我国传统化工企业在经过成长期的高速发展之后,逐渐从成熟期进入到衰退期,面临着产能过剩、竞争激烈和环境压力等生存发展问题,缺乏竞争力的企业将不可避免地被市场淘汰。传统化工企业要想继续生存发展,就必须进行战略转型,实现“二次创业”,这时企业就进入了转型期。实现转型离不开资金的支持,制定适合企业转型期的财务战略,可以提高企业的财务实力,有利于企业在日渐激烈的竞争中脱颖而出。JY公司是一家传统化工企业,其在发展过程中不断提升技术水平,为客户提供优质的纯碱产品,在市场上拥有良好的口碑。随着纯碱市场竞争不断加剧,JY公司的生存发展将面临严重的威胁。为了实现企业的可持续发展,JY公司实行战略转型,企业进入了转型发展的时期。如何制定适合JY公司转型期的财务战略、优化财务资源的配置对企业的转型成功至关重要。本论文以企业战略转型及财务战略的相关理论为出发点,以处于转型期的传统化工企业JY公司为案例研究对象,分析JY公司目前所处的内外部环境,采用SWOT分析法总结出JY公司的优势、劣势、机会和威胁等影响财务战略的关键因素,结合公司的发展战略和进入转型期前企业所处的生命周期,将关键因素交叉结合选出四种JY公司转型期可行的备选财务战略。然后运用QSPM战略矩阵通过专家打分的形式选择最优的财务战略即防御型财务战略,并对公司的投资、筹资和分配战略进行具体地规划。最后通过实地调研,针对发现影响企业财务战略有效实施的制约因素从组织结构、人才培养、风险预警和战略评价这四个方面提出相关的保障措施,为JY公司转型期财务战略的有效实施提供帮助,同时为其它同样处于转型升级的企业在财务战略的制定和规划方面提供参考和借鉴。
[Abstract]:Any enterprise will have the characteristics of life cycle, as a pillar industry in China, the traditional chemical industry is no exception. After the rapid development of traditional chemical enterprises in China. Gradually from the mature period to the recession period, faced with overcapacity, fierce competition and environmental pressure and other issues of survival and development. If the traditional chemical enterprises want to survive and develop, they must carry on the strategic transformation and realize the "second venture". At this time, the enterprise has entered into the transition period. The realization of the transformation can not be separated from the support of funds, the formulation of a financial strategy suitable for the transition period of the enterprise, can improve the financial strength of the enterprise. JY is a traditional chemical enterprise, which improves the technical level in the process of development, and provides customers with high quality soda products. With the fierce competition in the soda soda market, JY will face a serious threat to its survival and development. In order to realize the sustainable development of the enterprise, JY will carry out strategic transformation. The enterprise has entered the period of transformation and development. How to formulate the appropriate financial strategy for JY Company during the transition period. Optimizing the allocation of financial resources is very important to the success of enterprise transformation. This paper takes the theory of enterprise strategic transformation and financial strategy as the starting point. Taking JY Company, a traditional chemical enterprise in the transition period, as the case study object, this paper analyzes the internal and external environment of JY Company at present, and summarizes the advantages and disadvantages of JY Company by SWOT analysis. The key factors affecting financial strategy, such as opportunities and threats, are combined with the company's development strategy and the life cycle of the enterprise before the transition period. The key factors are combined to select four feasible alternative financial strategies in the transition period of JY Company. Then the QSPM strategy matrix is used to select the best financial strategy which is the defensive financial strategy through the form of expert scoring. And the company's investment, financing and distribution strategy for specific planning. Finally, through field research, to find out the constraints affecting the effective implementation of corporate financial strategy from the organizational structure, talent training. The four aspects of risk early warning and strategic evaluation put forward the relevant safeguard measures to help JY Company to effectively implement the financial strategy in the transition period. At the same time for other enterprises in the transformation and upgrading in the financial strategy formulation and planning to provide reference and reference.
【学位授予单位】：青岛科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F406.7

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