广东金刚玻璃科技股份有限公司财务战略研究

发布时间：2018-01-01 00:06

本文关键词：广东金刚玻璃科技股份有限公司财务战略研究　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着社会经济的快速发展，仅作为采光、挡风遮雨的普通平板玻璃已无法满足民用、工业、科研和国防等领域越来越高的多功能需要，大力发展玻璃深加工行业已成为国内外玻璃工业发展的主要趋势。为实现企业快速发展、增强竞争优势，全面提高管理绩效，越来越多的企业开始重视财务战略，，希望通过有效地实施财务战略管理，来保证企业战略目标的顺利实现。现实中，企业财务战略管理既要体现企业战略管理的原则和要求，从战略管理的角度来规划企业的财务行为，使之与企业整体战略相一致，又要遵循企业财务活动的基本规律。本文在企业生命周期理论的基础上对财务战略进行专题研究，结合广东金刚玻璃科技股份有限公司的自身情况，为其制定财务战略，同时也期望为类似企业及玻璃深加工产业的发展提供一些借鉴。本文分为四大部分。第一部分概括公司财务战略研究的背景及意义，介绍了财务战略理论和生命周期理论，确定了本文的研究思路和使用的方法。第二部分叙述了广东金刚玻璃科技股份有限公司财务战略的现状和存在的问题。第三部分是针对上述存在的问题制定企业的财务战略。第四部分论述公司财务战略的实施及保障措施。本文从财务战略的相关理论入手，结合企业生命周期理论，分析了广东金刚玻璃科技股份有限公司目前所处的内外部环境，揭露其财务战略存在的问题，并据此为其制定了相应的财务战略：筹资战略方面，由于企业处于快速发展期，经营风险相对较低，提出积极利用财务杠杆、优化资本结构等；投资战略方面，针对作为公司主营业务之一的光伏玻璃的销量低迷的情形，提出多元化战略、制定项目调研与评估机制等；收益分配战略方面，由于企业快速发展需要大量资金，因此，应采用低正常股利加额外股利的政策，以期公司更好地发展，同时完善激励机制等。
[Abstract]:With the rapid development of social economy, the ordinary flat glass, which is only used as daylighting, can not meet the needs of civil, industrial, scientific research and national defense. The development of glass deep processing industry has become the main trend of glass industry at home and abroad. In order to realize the rapid development of enterprises, enhance the competitive advantage, and improve the overall management performance. More and more enterprises begin to attach importance to the financial strategy, hoping to ensure the smooth realization of the strategic objectives through the effective implementation of financial strategy management. In reality. Enterprise financial strategic management should reflect the principles and requirements of enterprise strategic management, from the perspective of strategic management to plan the financial behavior of enterprises, so as to make it consistent with the overall strategy of enterprises. On the basis of the theory of enterprise life cycle, this paper makes a special study on financial strategy, combining with the situation of Guangdong Jinggang Glass Technology Co., Ltd. It also expects to provide some reference for the development of similar enterprises and glass deep processing industry. This paper is divided into four parts. The first part summarizes the background and significance of the study of corporate financial strategy, introduces the theory of financial strategy and life cycle theory. The second part describes the current situation and problems of the financial strategy of Guangdong Jinggang Glass Technology Co., Ltd. The third part is to formulate enterprises in view of the above problems. Part 4th discusses the implementation and safeguard measures of the company's financial strategy. Based on the theory of financial strategy and the theory of enterprise life cycle, this paper analyzes the internal and external environment of Guangdong Jinggang Glass Technology Co., Ltd. and exposes the problems in its financial strategy. According to this, the corresponding financial strategy is made for it: in the aspect of financing strategy, because the enterprise is in the period of rapid development, the operating risk is relatively low, so the paper puts forward the positive use of financial leverage and the optimization of capital structure, etc. In the aspect of investment strategy, aiming at the low sales volume of photovoltaic glass as one of the main business of the company, the diversification strategy is put forward, and the research and evaluation mechanism of the project is established. In the aspect of income distribution strategy, because the rapid development of enterprise needs a lot of capital, we should adopt the policy of low normal dividend plus extra dividend so that the company can develop better and perfect the incentive mechanism at the same time.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.721;F406.72

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