后金融危机背景下的祁连山水泥集团财务战略研究

发布时间：2018-11-17 11:03

【摘要】：2007年后半年，源于美国的次贷危机引发了全球性的金融危机，给全球经济的发展带来了巨大的冲击。随后，各个国家为了应对经济危机，实施了一系列刺激经济的措施，通过各个国家的努力，全球经济逐渐复苏，并由此进入了后金融危机时代。在全球经济遭遇漫长金融“雾霾”的大背景下，，我国的发展也面临着新的挑战。尽管在政府一系列利好政策的支持，我国当前经济已经表现出较好的发展势头，但是经济回升的基础还需更进一步的加强和稳固。由于受到经济波动余波的影响，潜在的经营风险传导到企业财务战略上来，而且表现的愈加纷繁复杂。结合后金融危机这个大时代背景和项目研究结果，并参照众多学者对财务战略的划分，本文将财务战略划分为融资战略、投资战略、分配战略和营运资金战略。文章主要通过选取典型案例，采用理论和实务相结合的方法，对具体企业的财务战略进行研究。根据在财信榜项目中的发现和收获，本文选取西北地区具有行业代表性的祁连山水泥集团作为研究对象，首先对其财务战略环境进行了分析，为财务战略的分析奠定基础，然后通过对祁连山水泥集团的融资战略、投资战略、分配战略和营运资金战略进行深入分析，得出其财务战略存在的问题。文章最后针对祁连山水泥集团财务战略的问题和缺陷，从建立财务预警机制、成本控制、现金流等方面提出了优化建议，并且为祁连山财务战略优化设计给出了保障措施。以期对祁连山水泥集团早日走出困境有所帮助，同时为同行业的其他企业财务战略的制定和改进提供参考。
[Abstract]:In the second half of 2007, the subprime mortgage crisis originated from the United States triggered the global financial crisis, and brought a huge impact to the development of the global economy. Subsequently, in order to cope with the economic crisis, countries implemented a series of measures to stimulate the economy, through the efforts of each country, the global economy gradually recovered, and thus entered the post-financial crisis era. Under the background of global economy encountering long financial "haze", China's development is also facing new challenges. Although China's economy has shown a good momentum of development with the support of a series of favorable policies of the government, the foundation of economic recovery still needs to be further strengthened and stabilized. Because of the influence of the economic fluctuation, the potential management risk is transmitted to the financial strategy of the enterprise, and the performance is more and more complicated. Combined with the background of the post-financial crisis and the research results of the project, this paper divides the financial strategy into the financing strategy, the investment strategy, the allocation strategy and the working capital strategy according to the classification of the financial strategy by many scholars. This paper studies the financial strategy of specific enterprises by selecting typical cases and combining theory with practice. According to the discovery and harvest of the Caixin list project, this paper selects Qilian Mountain cement Group, which is the representative industry in Northwest China, as the research object. Firstly, it analyzes its financial strategic environment and lays a foundation for the analysis of financial strategy. Then through the deep analysis of Qilian Mountain cement Group's financing strategy, investment strategy, allocation strategy and working capital strategy, the problems of its financial strategy are obtained. In the end, aiming at the problems and defects of Qilian Mountain cement Group's financial strategy, this paper puts forward some optimization suggestions from the aspects of establishing financial early-warning mechanism, cost control, cash flow and so on, and gives the guarantee measures for Qilian Mountain's financial strategy optimization design. It is expected to be helpful for Qilian Mountain cement Group to get out of the predicament as soon as possible, and to provide reference for the formulation and improvement of financial strategy of other enterprises in the same industry.
【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】：F406.7;F426.721

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