贵州茅台酒股份有限公司成熟期财务战略研究

发布时间：2018-06-25 14:45

本文选题：贵州茅台 + 成熟期财务战略　；参考：《中国石油大学(华东)》2014年硕士论文

【摘要】：在日趋激烈的市场竞争中,采取符合自身的企业战略是企业立于不败之地的关键,而财务战略作为企业战略的一项核心职能战略又贯穿于企业发展的全过程之中。因此,财务战略能否顺利高效地应用实施决定了企业价值的创造和实现。处于成熟期的企业经过长期的发展,已形成与自身相适应的战略,但随着企业所处内外部环境的不断变化,企业的各项战略是否能够适时地调整和完善也不容忽视,正确高效地制定并实施符合企业自身的财务战略可以扩大成熟期企业的生产规模延长其生命周期。由此可以看出,对于成熟期企业突破生命周期的限制,进一步实现长远的发展,财务战略的完善与应用理应得到高度的重视。本文首先对企业战略与财务战略的理论概念及其辩证关系做了相关论述,之后基于企业生命周期的视角对生命周期下企业各个阶段所应采取的财务战略做了相应的理论分析。在此理论基础之上,本文结合对A股市场上具有代表性的成熟期企业贵州茅台酒股份有限公司(以下简称贵州茅台)的财务战略特征和定位以及其财务战略实施的内外部环境进行分析后,进一步对其成熟期财务战略的具体应用进行了深入的分析并做出了客观的评价,同时也对前述理论进行了相关的论证。最后结合企业实际提出了贵州茅台财务战略顺利应用实施所应采取的保障措施。希望能够帮助成熟期企业的战略制定者正确把握企业的发展方向,正确分析企业所处的不断变化的内外部环境,并在此基础上制定符合企业总体发展方向的财务战略,从而促进企业实现长远的发展。
[Abstract]:In the increasingly fierce market competition, it is the key for the enterprise to adopt the enterprise strategy in accordance with its own, and the financial strategy as a core function strategy of the enterprise strategy runs through the whole process of the enterprise development. Therefore, whether the financial strategy can be applied smoothly and efficiently determines the creation and realization of enterprise value. After a long period of development, the enterprise in the mature period has formed a strategy suitable for itself. However, with the continuous changes of the internal and external environment in which the enterprise is located, whether the strategies of the enterprise can be adjusted and perfected in a timely manner should not be ignored. Correctly and efficiently formulating and implementing the financial strategy in line with the enterprise itself can expand the production scale of the mature enterprise and prolong its life cycle. From this we can see that the perfection and application of financial strategy should be highly valued for mature enterprises to break through the limitation of life cycle and further realize long-term development. This paper firstly discusses the theoretical concept and dialectical relationship between enterprise strategy and financial strategy, and then, based on the perspective of enterprise life cycle, makes a corresponding theoretical analysis of the financial strategy that should be adopted in each stage of enterprise life cycle. On the basis of this theory, This paper analyzes the financial strategic characteristics and positioning of Guizhou Moutai Wine Co., Ltd. (hereinafter referred to as Guizhou Maotai), and the internal and external environment of the implementation of its financial strategy, which is a typical mature enterprise in the A-share market. Further, the application of its mature financial strategy is analyzed and evaluated objectively, and the above theories are also demonstrated. Finally, the paper puts forward the guarantee measures for the successful application of the financial strategy in Moutai, Guizhou province. It is hoped that it can help the strategic makers of mature enterprises to correctly grasp the development direction of the enterprises, correctly analyze the constantly changing internal and external environment in which the enterprises are located, and on this basis formulate financial strategies that accord with the overall development direction of the enterprises. In order to promote the long-term development of enterprises.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.82;F406.7

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