国美电器财务战略研究
发布时间：2018-09-16 18:58
【摘要】：零售业与我国国民经济和人民的生活息息相关,当属我国第三产业当中最重要的产业之一。“十一五”期间,随着国家的大力支持,我国零售业发展环境得到改善,许多零售企业不断扩大规模、建立仓储中心、统一分配和销售,以其多样的品牌、丰富的型号和低廉的价格以及舒适的购物体验等优势积累了大量客户、抢占市场份额,以国美为代表的零售企业迅速崛起。但是,快速的扩张也带来了相当多的问题,包括:网点布局不够合理、经营模式僵化单一、与供应商关系不和谐、企业只注重扩张忽视创新、品牌核心竞争力较弱和经营效益不高等。到了“十二五”,宏观经济环境整体向好,随着国民收入水平的提高和消费能力的增强,我国家电零售行业呈现一片繁荣景象,国美、苏宁、京东等各大零售企业纷纷在解决自身原有问题的基础上,改善经营模式,推陈出新,不断发展壮大。作为曾经零售行业龙头老大的国美在经历了黄陈股权之争的重重打击之后,发展态势逐渐放缓,逐渐被苏宁赶超,京东也对国美的行业地位发起了强势挑战。本文搜集了国美电器2010年到2015年的财务数据,重点研究了国美电器的财务战略问题。首先阐述了文章的研究背景和意义,同时回顾了国内外关于财务战略理论的相关研究情况,并进行了总结和评述。以传统家电零售企业国美电器为对象进行的案例分析,分析了国美电器所处的外部大环境和内部自身环境,从筹资战略、投资战略、营运资金战略和利润分配战略四个方面出发,重点分析了国美电器的财务战略选择,并进行了相应的评价,对转型中的国美电器的财务战略提出了针对性的建议。
[Abstract]:Retailing is closely related to the national economy and people's life, and it is one of the most important industries in the tertiary industry. During the 11th Five-Year Plan period, with the great support of the state, the development environment of retail industry in China has been improved, and many retail enterprises have continuously expanded their scale, set up storage centers, unified distribution and sales, with their diverse brands. Rich models, low prices and comfortable shopping experience have accumulated a large number of customers, seized market share, and the rapid rise of retail enterprises represented by Gome. However, rapid expansion also brings a lot of problems, including: the distribution of network is not reasonable, the business model is rigid and single, the relationship with suppliers is not harmonious, the enterprise only pays attention to expansion and neglect innovation, Brand core competitiveness is weak and management efficiency is not high. By the 12th Five-Year Plan, the macroeconomic environment as a whole had improved. With the improvement of national income and the enhancement of consumption power, the retail industry of household appliances in China showed a prosperous scene. Gome, Su Ning, On the basis of solving their original problems, JingDong and other major retail enterprises have improved their business model, introduced the old and developed continuously. Gome, once the leader of the retail industry, after experiencing the heavy blow of Huang Chen's stock right dispute, the development situation gradually slowed down, was gradually overtaken by Su Ning, JingDong also launched a strong challenge to Gome's position in the industry. This paper collects the financial data of Gome from 2010 to 2015, and focuses on the financial strategy of Gome. At first, the research background and significance of the article are expounded, and the related research situation of financial strategy theory at home and abroad is reviewed, and summarized and commented. Based on the case study of Gome, a traditional household appliance retail enterprise, this paper analyzes the external and internal environment of Gome, including its fund-raising strategy and investment strategy. Starting from four aspects of working capital strategy and profit distribution strategy, this paper analyzes the choice of Gome's financial strategy, evaluates it, and puts forward some suggestions to Gome's financial strategy in transition.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F721;F715.5
[Abstract]:Retailing is closely related to the national economy and people's life, and it is one of the most important industries in the tertiary industry. During the 11th Five-Year Plan period, with the great support of the state, the development environment of retail industry in China has been improved, and many retail enterprises have continuously expanded their scale, set up storage centers, unified distribution and sales, with their diverse brands. Rich models, low prices and comfortable shopping experience have accumulated a large number of customers, seized market share, and the rapid rise of retail enterprises represented by Gome. However, rapid expansion also brings a lot of problems, including: the distribution of network is not reasonable, the business model is rigid and single, the relationship with suppliers is not harmonious, the enterprise only pays attention to expansion and neglect innovation, Brand core competitiveness is weak and management efficiency is not high. By the 12th Five-Year Plan, the macroeconomic environment as a whole had improved. With the improvement of national income and the enhancement of consumption power, the retail industry of household appliances in China showed a prosperous scene. Gome, Su Ning, On the basis of solving their original problems, JingDong and other major retail enterprises have improved their business model, introduced the old and developed continuously. Gome, once the leader of the retail industry, after experiencing the heavy blow of Huang Chen's stock right dispute, the development situation gradually slowed down, was gradually overtaken by Su Ning, JingDong also launched a strong challenge to Gome's position in the industry. This paper collects the financial data of Gome from 2010 to 2015, and focuses on the financial strategy of Gome. At first, the research background and significance of the article are expounded, and the related research situation of financial strategy theory at home and abroad is reviewed, and summarized and commented. Based on the case study of Gome, a traditional household appliance retail enterprise, this paper analyzes the external and internal environment of Gome, including its fund-raising strategy and investment strategy. Starting from four aspects of working capital strategy and profit distribution strategy, this paper analyzes the choice of Gome's financial strategy, evaluates it, and puts forward some suggestions to Gome's financial strategy in transition.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F721;F715.5
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