本文選題：零售企業 + 財務戰略��； 參考：《湘潭大學》2014年碩士論文

【摘要】：隨著信息化的高速發展、國際化的聯系更加緊密，企業的發展環境也變得更加復雜。為了在愈加復雜的環境中屹立不倒，實現可持續發展，企業的管理者不僅要從總體出發制定發展戰略，更要從財務的角度規劃與總體發展戰略相適應的財務戰略。20世紀90年代以來，我國零售業發展迅速，已成為國民經濟發展中不可或缺的部分，零售業在國民經濟中的地位已經引起諸多專家和學者的高度重視。自2004年12月開始，我國零售業市場全面開放，家樂福、沃爾瑪、易初蓮花等外資零售企業涌入我國，使得我國零售業市場的競爭更加激烈，企業要想生存和發展，必須有效利用財務資源，制定和實施適合企業的財務戰略。本文以零售行業中的A公司為研究對象，對其財務戰略進行研究，目的是通過運用正確的財務戰略為企業創造更多的價值，增強企業市場競爭力，保證其可持續發展。 本文首先概述了財務戰略的國內外研究現狀和財務戰略、財務戰略矩陣的相關內容，為后面的分析奠定理論基礎。然后對A公司的現狀、財務戰略實施的環境、遵循的財務目標、原有的財務戰略及其財務狀況進行分析。通過分析發現A公司盈利能力較強，但是流動性風險和財務風險也都有增加的趨勢，公司一直在創造價值，，但是由于增長過快，導致資金短缺。針對A公司存在的問題，筆者根據財務戰略矩陣理論對其財務戰略提出優化方案，A公司調整財務戰略后，取得一定的財務效果，但其中仍有問題需要改善和注意，所以筆者提出進一步的建議，以促進財務戰略的有效實施和財務戰略目標的實現。 本文首次對特定零售企業的可持續增長問題進行研究，并將財務戰略矩陣應用于其財務戰略的優化，是將理論結合實際的一次探索，希望本文的結論能對管理者制定財務戰略提供一些借鑒。
[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.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F715.5;F721.7

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本文編號：2010308