S铝业公司财务战略研究

发布时间：2018-05-05 15:19

本文选题：财务战略 + 外部环境　；参考：《财政部财政科学研究所》2014年硕士论文

【摘要】：十一届三中全会的召开,拉开了我国改革开放的历史序幕,在过去的三十五年里,中国的经济得到了迅速的发展和进步。随着我国房地产行业与轿车行业的崛起,以铝产品开发为代表的有色金属行业对国民经济中的基础支撑地位逐渐被人们所认识到。铝作为一种金属物质,起着推动我国工业发展的重要作用。十八大之后,我国进入了全面建成小康社会的新时期,铝作为推动国民经济发展的重要的基础性原料,特别是随着电子科技和信息科技的发展,我国对铝的需求无疑将持续增加,铝在国民经济中的地位将持续提高。但是,我们也应客观地认识到,我国铝行业在这些年的发展过程中出现了如污染严重、浪费资源、产能过剩等一系列不尽如人意的地方。造成这一局面的原因既有国内整个宏观政策、经济环境的影响,但更大部分原因是由制铝企业自身所造成的,唯物辩证法告诉我们：外因影响内因,外因通过内因起作用,所以为解决制铝行业所存在的一系列问题,必须从造成这些问题的内因出发。基于以上分析,本文将以S铝业公司为例,对该公司财务战略体系的建立与规划进行研究。论文首先对相关概念进行厘定并对国内外相关领域的研究成果进行回顾：对财务战略、战略管理的理论与模型进行了阐述。随后从宏观环境与微观环境两个层次分析了S铝业公司的发展环境。接着笔者运用SWOT模型与波士顿矩阵对S铝业公司的竞争优劣势机会威胁及产品情况进行了细致的分析。在对行业整体情况以及公司各方面运营情况有了全局的把握后,继而提出了S铝业公司的财务战略的目标、应注意的问题及操作路径,并对财务战略进行了评价。本文采用规范研究与案例分析、微观分析与宏观分析相结合的研究方法,对公司财务战略体系的建立与规划进行了全面而深入的研究。本文可供铝业企业制定经营战略和财务战略时参考。
[Abstract]:The third Plenary session of the 11th CPC Central Committee opened the historical prelude of China's reform and opening up. In the past 35 years, China's economy has been developing rapidly and making progress. With the rise of China's real estate industry and car industry, the basic support position of non-ferrous metal industry represented by aluminum product development to the national economy has been gradually recognized by people. Aluminum, as a metal material, plays an important role in promoting the development of China's industry. After the 18th National Congress, China entered a new period of building a well-off society in an all-round way. Aluminum is an important basic raw material for promoting the development of the national economy, especially with the development of electronic science and technology and information technology. There is no doubt that the demand for aluminum in China will continue to increase, and the status of aluminum in the national economy will continue to increase. However, we should also realize objectively that the aluminum industry in our country has appeared a series of unsatisfactory places such as serious pollution, waste of resources, overcapacity and so on in the development process of these years. The causes of this situation are not only the influence of the whole domestic macroeconomic policy and the economic environment, but also most of the reasons caused by the aluminum enterprises themselves. Materialist dialectics tells us that external factors influence internal causes, external factors play a role through internal factors. Therefore, to solve a series of problems existing in the aluminum industry, we must start from the internal causes of these problems. Based on the above analysis, this paper will take S Aluminum Company as an example to study the establishment and planning of its financial strategy system. Firstly, the related concepts are defined and the research results in related fields at home and abroad are reviewed: the financial strategy, the theory and model of strategic management are expounded. Then the development environment of S aluminum company is analyzed from two levels of macro environment and micro environment. Then the author uses SWOT model and Boston matrix to analyze the opportunity threat and product situation of S aluminum company. After holding the whole situation of the industry and all aspects of the operation of the company, the paper puts forward the objectives, problems and operating paths of S Aluminum Company's financial strategy, and evaluates the financial strategy. In this paper, normative research and case analysis, micro analysis and macro analysis are used to study the establishment and planning of corporate financial strategy system. This paper can be used as a reference for aluminum enterprises to formulate business strategy and financial strategy.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.32;F406.7

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