西安BZ公司财务战略优化研究

发布时间：2018-04-04 13:44

本文选题：西安BZ公司　切入点：财务战略　出处：《西安理工大学》2017年硕士论文

【摘要】：缝纫机行业是中国纺织行业的重要一环,是中国轻工业的重要组成部分。中国的缝纫机行业基础稳固、市场庞大,劳动力资源丰富,具有较大优势。但近几年来,随着高端服装需求的增加和劳动力成本的提高,我国缝纫机制造企业单靠低廉的价格形成的竞争优势逐渐消失,整个行业所面临的挑战愈来愈大。西安BZ公司是中国缝纫机行业的标杆企业,是国内综合实力最强的缝纫机生产基地,但其目前所采用的财务战略已经不能很好的服务于企业的发展,企业对财务战略的优化迫在眉睫。论文对西安BZ公司的财务战略进行了具体研究,探讨了企业财务战略中存在的问题及问题产生的原因,提出可行的财务战略优化内容和路径,并提出了相应的实施和保障措施。首先,论文对财务战略的国内外理论知识进行了梳理,并对相关概念进行了概述;其次,论文对西安BZ公司的内外部环境进行分析,为进一步研究其财务战略奠定了基础。随后分析了 BZ公司当前包括投资战略、筹资战略和收益分配战略在内的财务战略现状,并发现其中存在的问题主要有:投资结构失衡;筹资手段单一;营运效率降低;收益分配不足。接下来论述了上述问题产生的原因主要包括财务战略守成思想突出、财务战略受组织结构制约、财务战略缺乏制度保障、财务战略准备工作不够。随后提出财务战略的优化内容有:(1)平衡投资结构;(2)丰富筹资手段;(3)提升营运效率;(4)改善收益分配方法。最后,提出了包括建立实施体系、制定实施计划、监控实施过程在内的财务战略优化的实施步骤,以及相关的保障措施:(1)突破财务战略守成思想;(2)强化财务战略组织职能;(3)完善财务战略制度建设;(4)做好财务战略前期准备。财务战略是企业总体战略的一部分,与企业自身特点相适宜的财务战略可以极大促进企业的发展。本文通过对西安BZ公司财务战略的问题进行研究,找出问题产生的原因,并对当前财务战略进行优化,帮助企业实现总体战略目标,增强其核心竞争力。
[Abstract]:Sewing machine industry is an important part of China's textile industry and an important part of China's light industry.China's sewing machine industry has a solid foundation, a huge market, abundant labor resources, with a greater advantage.But in recent years, with the increase of high-end clothing demand and the increase of labor cost, the competitive advantage formed by the low price of sewing machine manufacturing enterprises in our country has gradually disappeared, and the challenge of the whole industry is getting bigger and bigger.Xi'an BZ Company is the benchmark enterprise of sewing machine industry in China and the most powerful sewing machine production base in China. However, the financial strategy adopted by Xi'an BZ Company has not been able to serve the development of the enterprise well.It is urgent for enterprises to optimize their financial strategy.This paper studies the financial strategy of Xi'an BZ Company, probes into the existing problems and the causes of the problems, puts forward the feasible content and path of optimizing the financial strategy, and puts forward the corresponding implementation and safeguard measures.Firstly, the paper combs the theoretical knowledge of financial strategy at home and abroad, and summarizes the related concepts. Secondly, the paper analyzes the internal and external environment of Xi'an BZ Company, which lays a foundation for further research on its financial strategy.Then it analyzes the current situation of BZ company's financial strategy, including investment strategy, financing strategy and income distribution strategy, and finds out that the main problems are: unbalanced investment structure, single financing method, low operational efficiency;The distribution of income is insufficient.Then it discusses the reasons of the above problems, including the outstanding thought of financial strategy, the restriction of financial strategy by organizational structure, the lack of system guarantee of financial strategy, and the insufficient preparation of financial strategy.Then the optimization contents of financial strategy are as follows: 1) balancing the investment structure (2) enriching the means of raising funds (3) improving the operational efficiency and 4) improving the method of income distribution.Finally, the implementation steps of financial strategy optimization, including establishing implementation system, formulating implementation plan and monitoring implementation process, are put forward.And related safeguard measures: 1) break through the thought of financial strategy conservation 2) strengthen the function of financial strategy organization and improve the construction of financial strategy system.The financial strategy is a part of the enterprise's overall strategy, and the financial strategy suitable for the enterprise's own characteristics can greatly promote the development of the enterprise.This paper studies the financial strategy of Xi'an BZ Company, finds out the causes of the problems, and optimizes the current financial strategy to help enterprises achieve the overall strategic objectives and enhance their core competitiveness.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.4

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