o2o模式转型下的S公司财务战略分析

发布时间：2018-08-30 10:56

【摘要】：近几年,网络电子商务发展十分迅猛,对线下的传统型零售行业造成了不小的冲击。在这样的一个背景下,不少企业开始逐步向020模式转型。转型的过程中,离不开大规模的资金作为支撑,而财务战略正是从企业的宏观高度对资金的流动以及使用的整体性的规划谋略。所以,研究020模式转型下的企业财务战略有特别的现实意义。本文采用了理论研究、案例分析和SWOT分析法相结合的研究办法。首先,阐述了财务战略、SWOT分析法的相关基本理论;其次,介绍了 S公司所处行业的背景及S公司概况;再次,从筹资战略、投资战略以及利润分配战略三个方面介绍了 S公司财务战略现状;再次,利用SWOT分析法对S公司财务战略的环境进行了分析,利用相关财务指标对S公司财务战略的有效性进行了评价。综合以上分析,指出了 S公司存在的问题,并且提出了相应解决措施;最后,根据前文理论分析以及对S公司案例的分析,得出相关结论。主要如下:(1)认为S公司转型020模式的方向是符合时代背景的,是明智的。(2) S公司转型期间的财务战略作为一项基础职能战略,较好地配合了转型期间的公司战略和经营战略。(3) S公司的财务战略仍有一定的不足之处,如:资本结构不合理、成本把控不严格等。(4)在未来的转型过程中,S公司应重视财务战略的优化。如:合理调整资本结构、降低成本费用支出等。
[Abstract]:In recent years, network e-commerce has been developing rapidly, which has caused a great impact on the traditional retail industry. In such a background, many enterprises began to gradually transform to the 0-20 model. In the process of transformation, large-scale funds are needed as the support, and the financial strategy is from the macro level of enterprises to the flow of funds and the use of the overall planning strategy. Therefore, it is of special practical significance to study the financial strategy of enterprises under the transformation of 020 mode. In this paper, the theoretical study, case analysis and SWOT analysis method are used. First of all, it expounds the basic theory of SWOT analysis of financial strategy; secondly, introduces the background of S company's industry and S company's general situation; thirdly, from the financing strategy, The present situation of S company's financial strategy is introduced in three aspects: investment strategy and profit distribution strategy. Thirdly, the environment of S company's financial strategy is analyzed by SWOT analysis. The effectiveness of S company's financial strategy is evaluated by using relevant financial indicators. Based on the above analysis, this paper points out the existing problems of S Company, and puts forward the corresponding solutions. Finally, according to the previous theoretical analysis and the analysis of the case of S Company, the relevant conclusions are drawn. The main contents are as follows: (1) it is considered that the direction of S Company's transformation 020 model is in line with the background of the times and is wise. (2) the financial strategy of S Company during the transition period is regarded as a basic functional strategy. (3) the financial strategy of S Company still has some shortcomings, such as: unreasonable capital structure, The cost control is not strict and so on. (4) in the future transformation process, S company should attach importance to the optimization of financial strategy. For example: reasonable adjustment capital structure, reduce cost outlay and so on.
【学位授予单位】：南京信息工程大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F724.6;F715.5

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