本文選題：西安BZ公司　切入點：財務(wù)戰(zhàn)略　出處：《西安理工大學(xué)》2017年碩士論文

【摘要】：縫紉機行業(yè)是中國紡織行業(yè)的重要一環(huán),是中國輕工業(yè)的重要組成部分。中國的縫紉機行業(yè)基礎(chǔ)穩(wěn)固、市場龐大,勞動力資源豐富,具有較大優(yōu)勢。但近幾年來,隨著高端服裝需求的增加和勞動力成本的提高,我國縫紉機制造企業(yè)單靠低廉的價格形成的競爭優(yōu)勢逐漸消失,整個行業(yè)所面臨的挑戰(zhàn)愈來愈大。西安BZ公司是中國縫紉機行業(yè)的標(biāo)桿企業(yè),是國內(nèi)綜合實力最強的縫紉機生產(chǎn)基地,但其目前所采用的財務(wù)戰(zhàn)略已經(jīng)不能很好的服務(wù)于企業(yè)的發(fā)展,企業(yè)對財務(wù)戰(zhàn)略的優(yōu)化迫在眉睫。論文對西安BZ公司的財務(wù)戰(zhàn)略進行了具體研究,探討了企業(yè)財務(wù)戰(zhàn)略中存在的問題及問題產(chǎn)生的原因,提出可行的財務(wù)戰(zhàn)略優(yōu)化內(nèi)容和路徑,并提出了相應(yīng)的實施和保障措施。首先,論文對財務(wù)戰(zhàn)略的國內(nèi)外理論知識進行了梳理,并對相關(guān)概念進行了概述;其次,論文對西安BZ公司的內(nèi)外部環(huán)境進行分析,為進一步研究其財務(wù)戰(zhàn)略奠定了基礎(chǔ)。隨后分析了 BZ公司當(dāng)前包括投資戰(zhàn)略、籌資戰(zhàn)略和收益分配戰(zhàn)略在內(nèi)的財務(wù)戰(zhàn)略現(xiàn)狀,并發(fā)現(xiàn)其中存在的問題主要有:投資結(jié)構(gòu)失衡;籌資手段單一;營運效率降低;收益分配不足。接下來論述了上述問題產(chǎn)生的原因主要包括財務(wù)戰(zhàn)略守成思想突出、財務(wù)戰(zhàn)略受組織結(jié)構(gòu)制約、財務(wù)戰(zhàn)略缺乏制度保障、財務(wù)戰(zhàn)略準(zhǔn)備工作不夠。隨后提出財務(wù)戰(zhàn)略的優(yōu)化內(nèi)容有:(1)平衡投資結(jié)構(gòu);(2)豐富籌資手段;(3)提升營運效率;(4)改善收益分配方法。最后,提出了包括建立實施體系、制定實施計劃、監(jiān)控實施過程在內(nèi)的財務(wù)戰(zhàn)略優(yōu)化的實施步驟,以及相關(guān)的保障措施:(1)突破財務(wù)戰(zhàn)略守成思想;(2)強化財務(wù)戰(zhàn)略組織職能;(3)完善財務(wù)戰(zhàn)略制度建設(shè);(4)做好財務(wù)戰(zhàn)略前期準(zhǔn)備。財務(wù)戰(zhàn)略是企業(yè)總體戰(zhàn)略的一部分,與企業(yè)自身特點相適宜的財務(wù)戰(zhàn)略可以極大促進企業(yè)的發(fā)展。本文通過對西安BZ公司財務(wù)戰(zhàn)略的問題進行研究,找出問題產(chǎn)生的原因,并對當(dāng)前財務(wù)戰(zhàn)略進行優(yōu)化,幫助企業(yè)實現(xiàn)總體戰(zhàn)略目標(biāo),增強其核心競爭力。
[Abstract]:Sewing machine industry is an important part of China's textile industry and an important part of China's light industry.China's sewing machine industry has a solid foundation, a huge market, abundant labor resources, with a greater advantage.But in recent years, with the increase of high-end clothing demand and the increase of labor cost, the competitive advantage formed by the low price of sewing machine manufacturing enterprises in our country has gradually disappeared, and the challenge of the whole industry is getting bigger and bigger.Xi'an BZ Company is the benchmark enterprise of sewing machine industry in China and the most powerful sewing machine production base in China. However, the financial strategy adopted by Xi'an BZ Company has not been able to serve the development of the enterprise well.It is urgent for enterprises to optimize their financial strategy.This paper studies the financial strategy of Xi'an BZ Company, probes into the existing problems and the causes of the problems, puts forward the feasible content and path of optimizing the financial strategy, and puts forward the corresponding implementation and safeguard measures.Firstly, the paper combs the theoretical knowledge of financial strategy at home and abroad, and summarizes the related concepts. Secondly, the paper analyzes the internal and external environment of Xi'an BZ Company, which lays a foundation for further research on its financial strategy.Then it analyzes the current situation of BZ company's financial strategy, including investment strategy, financing strategy and income distribution strategy, and finds out that the main problems are: unbalanced investment structure, single financing method, low operational efficiency;The distribution of income is insufficient.Then it discusses the reasons of the above problems, including the outstanding thought of financial strategy, the restriction of financial strategy by organizational structure, the lack of system guarantee of financial strategy, and the insufficient preparation of financial strategy.Then the optimization contents of financial strategy are as follows: 1) balancing the investment structure (2) enriching the means of raising funds (3) improving the operational efficiency and 4) improving the method of income distribution.Finally, the implementation steps of financial strategy optimization, including establishing implementation system, formulating implementation plan and monitoring implementation process, are put forward.And related safeguard measures: 1) break through the thought of financial strategy conservation 2) strengthen the function of financial strategy organization and improve the construction of financial strategy system.The financial strategy is a part of the enterprise's overall strategy, and the financial strategy suitable for the enterprise's own characteristics can greatly promote the development of the enterprise.This paper studies the financial strategy of Xi'an BZ Company, finds out the causes of the problems, and optimizes the current financial strategy to help enterprises achieve the overall strategic objectives and enhance their core competitiveness.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.4

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