B公司新能源战略对财务绩效的影响研究

发布时间：2018-02-04 19:30

本文关键词： 新能源战略发展型战略业务层战略财务绩效　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：世界经济的发展离不开资源的支撑,资源的承载力也制约着经济的发展。能源问题是人类目前面临的首要挑战。战略体现了企业未来的发展方向,是决定企业生存和发展的关键因素,企业在一定期间内表现出来的财务绩效一般是其战略制定和实施结果的体现,也是对企业战略制定和策略实施结果的评价。新能源战略是引领未来中国乃至世界经济增长的新引擎,通过研究企业新能源战略对财务绩效的影响能够从微观主体上把握住经济增长的新契机,从而使企业和政府在部署新能源战略时有所启示。以B公司为研究对象,B公司新能源战略对财务绩效的影响为研究内容,在相关文献分析的基础上,首先对企业战略的涵义、层次与类型、特征以及财务绩效的涵义进行了介绍,接着通过分析不同层次战略之间的传导机理和有关于企业一体化战略、多元化战略、可持续发展战略、资本结构的相关理论,阐述出企业根据其发展战略制定出具有其自身竞争优势的竞争战略,从而通过其竞争战略影响企业的财务绩效。然后,先定性分析B公司的新能源战略是如何通过其竞争战略的实现从而影响其财务绩效的,接着以SPSS 19.0软件为统计工具,对其近五年的新能源战略和财务绩效水平进行描述性统计、主成分分析和相关性检验的定量分析,对案例企业多年来具体规划和实施新能源战略的经验综合地进行总结和研究,从而得出研究结论,并揭示出B公司新能源战略规划中存在的问题并提出相应的建议。最后,根据B公司实施的新能源战略的具体情况,提出给其他新能源企业带来的启示和借鉴。
[Abstract]:The development of the world economy can not be separated from the support of resources, and the carrying capacity of resources also restricts the development of economy. Energy problem is the primary challenge facing mankind at present. The strategy reflects the future development direction of enterprises. It is the key factor to determine the survival and development of the enterprise. The financial performance of the enterprise in a certain period of time is generally the embodiment of its strategy formulation and implementation results. The new energy strategy is a new engine to lead the economic growth of China and the world in the future. By studying the impact of new energy strategy on financial performance, we can grasp the new opportunity of economic growth from the micro subject. So that enterprises and governments in the deployment of new energy strategy has some enlightenment. B company as the research object of the impact of new energy strategy on financial performance, on the basis of relevant literature analysis. Firstly, it introduces the meaning, level and type, characteristics and financial performance of the enterprise strategy, and then analyzes the transmission mechanism between different levels of strategy and the integration strategy of the enterprise. Diversification strategy, sustainable development strategy, capital structure related theory, elaborated the enterprise according to its development strategy to formulate its own competitive advantage of the competitive strategy. Then, the paper qualitatively analyzes how B Company's new energy strategy can affect its financial performance through the realization of its competitive strategy. Then using SPSS 19.0 software as a statistical tool, the paper describes the new energy strategy and financial performance level in recent five years, and analyzes the quantitative analysis of principal component analysis and correlation test. This paper summarizes and studies the experience of the case enterprises in planning and implementing new energy strategy for many years, and draws the conclusion of the research. Finally, according to the specific situation of the new energy strategy implemented by B Company, the enlightenment and reference to other new energy enterprises are put forward.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F425;F406.72

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