【摘要】：財(cái)務(wù)戰(zhàn)略研究始終是公司財(cái)務(wù)管理研究的一項(xiàng)重要領(lǐng)域,房地產(chǎn)公司更是如此,很多房地產(chǎn)沒有制定財(cái)務(wù)戰(zhàn)略,或者制定的財(cái)務(wù)戰(zhàn)略得不到有效實(shí)施。近年來(lái),隨著法律條款和競(jìng)爭(zhēng)機(jī)制的日趨完善,房地產(chǎn)開發(fā)企業(yè)開始面臨一個(gè)同過去明顯不同的市場(chǎng)環(huán)境。近年大型房地產(chǎn)公司紛紛涌入二、三線城市致使競(jìng)爭(zhēng)加劇,公司如何在市場(chǎng)中發(fā)展壯大是擺在公司管理層眼前的一個(gè)頭等課題。由于房地產(chǎn)開發(fā)行業(yè)具有投資大,風(fēng)險(xiǎn)高的特點(diǎn),致使在這些職能戰(zhàn)略當(dāng)中,財(cái)務(wù)戰(zhàn)略顯得最為重要。 本研究以大連大力公司作為研究背景,在介紹大連大力公司基本情況和查閱梳理國(guó)內(nèi)外許多房地產(chǎn)公司財(cái)務(wù)戰(zhàn)略研究文獻(xiàn)的基礎(chǔ)上,對(duì)大連大力公司近五年財(cái)務(wù)管理現(xiàn)狀進(jìn)行了詳盡的分析,運(yùn)用“波特五力模型”對(duì)市場(chǎng)上的五種力進(jìn)行剖析,同時(shí)運(yùn)用"SWOT"模型分析大連大力公司的內(nèi)部?jī)?yōu)勢(shì)、內(nèi)部劣勢(shì)、外部機(jī)會(huì)和外部威脅,指出大連大力公司現(xiàn)存財(cái)務(wù)戰(zhàn)略存在的問題,依據(jù)大連大力公司的實(shí)際狀況和戰(zhàn)略目標(biāo)制定出適合公司發(fā)展的財(cái)務(wù)戰(zhàn)略。本文研究還指出設(shè)定的財(cái)務(wù)戰(zhàn)略在大連大力公司實(shí)施中可能會(huì)出現(xiàn)的問題以及提出相應(yīng)的解決對(duì)策,最后對(duì)本研究的貢獻(xiàn)和不足進(jìn)行簡(jiǎn)單總結(jié)。 在分析大連大力公司近期財(cái)務(wù)戰(zhàn)略現(xiàn)狀時(shí),本研究運(yùn)用了定性定量和定性分析,對(duì)大連大力公司近五年財(cái)務(wù)報(bào)表數(shù)據(jù)進(jìn)行詳盡分析,對(duì)公司資產(chǎn)結(jié)構(gòu)、盈利能力、償債能力和現(xiàn)金流等進(jìn)行定量分析；在分析大連大力公司環(huán)境時(shí),運(yùn)用“波特五力模型”和"SWOT"分析進(jìn)行定性分析。在保障大連大力公司財(cái)務(wù)職能順利實(shí)施時(shí),提出構(gòu)建包括財(cái)務(wù)指標(biāo)和非財(cái)務(wù)指標(biāo)的財(cái)務(wù)業(yè)績(jī)?cè)u(píng)價(jià)模式。 希望本研究能夠幫助大連大力公司更好的發(fā)展,同時(shí)希望為其他房地產(chǎn)公司在制定公司財(cái)務(wù)戰(zhàn)略時(shí)提供決策參考。
[Abstract]:The study of financial strategy has always been an important field in the research of corporate financial management, especially in real estate companies. Many real estate companies have not formulated financial strategy, or the financial strategy has not been effectively implemented. In recent years, with the improvement of legal provisions and competition mechanism, real estate development enterprises begin to face a market environment that is obviously different from the past. In recent years, large real estate companies have poured into the second and third tier cities, leading to intensified competition. How to develop and grow in the market is a top issue for the management of the company. Because the real estate development industry has the characteristics of large investment and high risk, the financial strategy is the most important among these functional strategies. This research takes Dalian Dazheng Company as the research background, on the basis of introducing the basic situation of Dalian Dazheng Company and consulting and combing many domestic and foreign real estate companies' financial strategy research literature. This paper makes a detailed analysis of the present financial management situation of Dalian Dadao Company in the past five years, analyzes the five kinds of forces in the market by using the Porter's five Force Model, and analyzes the internal advantages and disadvantages of Dalian Dadao Company by using the "SWOT" model. This paper points out the problems existing in the present financial strategy of Dalian Dazheng Company, and formulates a suitable financial strategy according to the actual situation and strategic objectives of Dalian Dazhong Company. The paper also points out the problems that may appear in the implementation of the financial strategy and puts forward the corresponding countermeasures. Finally, the contribution and deficiency of this study are briefly summarized. In analyzing the present situation of Dalian Dadao Company's financial strategy in the near future, this study uses qualitative, quantitative and qualitative analysis to analyze in detail the financial statement data of Dalian Dadao Company in the past five years, to analyze the assets structure and profitability of the company. Quantitative analysis of solvency and cash flow; In the analysis of Dalian Dazhong Company's environment, the "Porter's five Force Model" and "SWOT" are used to carry out qualitative analysis. In order to ensure the smooth implementation of the financial function of Dalian Dazhong Company, a financial performance evaluation model including financial indicators and non-financial indicators is proposed. It is hoped that this study can help Dalian Dadao Company to develop better and provide reference for other real estate companies to make financial strategy.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275

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