Y煤炭企业财务战略研究

发布时间：2018-03-12 13:46

本文选题：财务战略　切入点：财务战略矩阵　出处：《中国地质大学(北京)》2017年硕士论文　论文类型：学位论文

【摘要】：国际国内总体环境呈现煤炭市场低迷,煤炭需求量降低,煤炭的价格不断降低,导致煤炭企业经济效益不断减退,所以,煤炭企业目前急需适应当前的政策变化,努力脱离困境,探索新的发展机会。财务战略是企业战略的重要内容之一,将经济附加值与可持续发展第一次进行结合定义为财务战略矩阵模型的是美国的加布里埃尔·哈瓦维尼和克劳德·维埃里,企业的发展离不开企业的财务战略,因此,众多学者都对于财务战略进行了研究。本文以煤炭企业作为研究的案例企业,理论与案例研究相结合,理论与实际相结合,对财务战略矩阵在案例应用方面进行研究,期望财务战略矩阵能够作为企业财务战略检测的工具,影响企业的财务管理机制。本文以Y企业2011年至2015年的相关财务指标为依据,构建财务战略矩阵,为Y企业在矩阵中定位,分析Y企业财务战略的现状,运用财务战略矩阵从投资、筹资和股利分配等方面对Y企业的财务战略提出指导建议,围绕价值创造目标,不断解决企业发展过程中的资金余缺问题,做出当前背景下Y企业应该选择的财务战略,为Y企业的财务战略提出实施的具体措施。本文从财务管理的角度出发对指定企业的财务战略开展研究,并将财务战略矩阵应用到企业财务战略的评价及优化上,是将理论结合实践的一次探索,能给管理者制定财务战略提供建议及借鉴。
[Abstract]:The overall international and domestic environment is in the doldrums of the coal market, the demand for coal is decreasing, and the price of coal is constantly decreasing, which leads to the continuous decline of economic benefits of coal enterprises. Therefore, coal enterprises are in urgent need of adapting to the current policy changes. Financial strategy is one of the important contents of enterprise strategy. For the first time, economic value added and sustainable development were defined as the financial strategy matrix model of the United States, Gabriel Hawavwini and Claude Vieri, and business development was inseparable from the financial strategy of the enterprise, so, Many scholars have carried on the research to the financial strategy. This paper takes the coal enterprise as the research case enterprise, the theory and the case study unifies, the theory and the practice unifies, carries on the research to the financial strategy matrix in the case application aspect, It is expected that the financial strategy matrix can be used as a tool to detect the financial strategy of an enterprise and affect the financial management mechanism of an enterprise. Based on the related financial indicators of Y enterprise from 2011 to 2015, this paper constructs the financial strategy matrix. In order to position Y enterprise in matrix, analyze the present situation of Y enterprise's financial strategy, use financial strategy matrix to give guidance suggestion to Y enterprise's financial strategy from the aspects of investment, financing and dividend distribution, around the goal of creating value. Constantly solve the problem of fund shortage in the process of enterprise development, and make the financial strategy that Y enterprise should choose under the current background. This paper studies the financial strategy of the designated enterprise from the perspective of financial management, and applies the financial strategy matrix to the evaluation and optimization of the financial strategy of the enterprise. It is an exploration of combining theory with practice, which can provide advice and reference for managers to formulate financial strategy.
【学位授予单位】：中国地质大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.21;F406.7

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