A公司财务战略研究

发布时间：2018-06-12 16:27

本文选题：零售企业 + 财务战略　；参考：《湘潭大学》2014年硕士论文

【摘要】：随着信息化的高速发展、国际化的联系更加紧密，企业的发展环境也变得更加复杂。为了在愈加复杂的环境中屹立不倒，实现可持续发展，企业的管理者不仅要从总体出发制定发展战略，更要从财务的角度规划与总体发展战略相适应的财务战略。20世纪90年代以来，我国零售业发展迅速，已成为国民经济发展中不可或缺的部分，零售业在国民经济中的地位已经引起诸多专家和学者的高度重视。自2004年12月开始，我国零售业市场全面开放，家乐福、沃尔玛、易初莲花等外资零售企业涌入我国，使得我国零售业市场的竞争更加激烈，企业要想生存和发展，必须有效利用财务资源，制定和实施适合企业的财务战略。本文以零售行业中的A公司为研究对象，对其财务战略进行研究，目的是通过运用正确的财务战略为企业创造更多的价值，增强企业市场竞争力，保证其可持续发展。本文首先概述了财务战略的国内外研究现状和财务战略、财务战略矩阵的相关内容，为后面的分析奠定理论基础。然后对A公司的现状、财务战略实施的环境、遵循的财务目标、原有的财务战略及其财务状况进行分析。通过分析发现A公司盈利能力较强，但是流动性风险和财务风险也都有增加的趋势，公司一直在创造价值，，但是由于增长过快，导致资金短缺。针对A公司存在的问题，笔者根据财务战略矩阵理论对其财务战略提出优化方案，A公司调整财务战略后，取得一定的财务效果，但其中仍有问题需要改善和注意，所以笔者提出进一步的建议，以促进财务战略的有效实施和财务战略目标的实现。本文首次对特定零售企业的可持续增长问题进行研究，并将财务战略矩阵应用于其财务战略的优化，是将理论结合实际的一次探索，希望本文的结论能对管理者制定财务战略提供一些借鉴。
[Abstract]:With the rapid development of information technology, the international relationship is closer, and the development environment of enterprises becomes more complex. In order to survive in an increasingly complex environment and achieve sustainable development, managers of enterprises should not only formulate development strategies from the overall point of view, More importantly, from the perspective of finance, we should plan the financial strategy suitable to the overall development strategy. Since the 1990s, the retail industry of our country has developed rapidly and has become an indispensable part of the development of the national economy. The position of retail trade in the national economy has attracted the attention of many experts and scholars. Since December 2004, the retail market of our country has been fully open, and foreign retail enterprises, such as Carrefour, Wal-Mart, Lotus and so on, have poured into our country, which makes the competition in the retail market of our country more intense, and the enterprises want to survive and develop. It is necessary to make effective use of financial resources and to formulate and implement financial strategies suitable for enterprises. In this paper, A company in the retail industry as the research object, the study of its financial strategy, through the use of the correct financial strategy for the enterprise to create more value, enhance the competitiveness of the enterprise market, to ensure its sustainable development. This paper first summarizes the current research situation of financial strategy at home and abroad and the related contents of financial strategy matrix, which lays a theoretical foundation for the following analysis. Then it analyzes the current situation of company A, the environment of the implementation of financial strategy, the following financial objectives, the original financial strategy and its financial status. Through analysis, we find that company A has a strong profitability, but liquidity risk and financial risk also have an increasing trend, the company has been creating value, but due to the rapid growth, resulting in a shortage of capital. In view of the problems existing in company A, the author puts forward an optimized plan for its financial strategy according to the theory of financial strategy matrix. After adjusting the financial strategy of company A, it obtains certain financial results, but there are still some problems that need to be improved and paid attention to. Therefore, the author puts forward further suggestions to promote the effective implementation of financial strategy and the realization of financial strategic objectives. In this paper, the sustainable growth of certain retail enterprises is studied for the first time, and the application of the financial strategy matrix to the optimization of its financial strategy is an exploration of combining theory with practice. Hope the conclusion of this paper can provide some reference for managers to formulate financial strategy.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F715.5;F721.7

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