B公司新能源戰(zhàn)略對財務績效的影響研究
本文關鍵詞: 新能源戰(zhàn)略 發(fā)展型戰(zhàn)略 業(yè)務層戰(zhàn)略 財務績效 出處:《哈爾濱商業(yè)大學》2017年碩士論文 論文類型:學位論文
【摘要】:世界經濟的發(fā)展離不開資源的支撐,資源的承載力也制約著經濟的發(fā)展。能源問題是人類目前面臨的首要挑戰(zhàn)。戰(zhàn)略體現了企業(yè)未來的發(fā)展方向,是決定企業(yè)生存和發(fā)展的關鍵因素,企業(yè)在一定期間內表現出來的財務績效一般是其戰(zhàn)略制定和實施結果的體現,也是對企業(yè)戰(zhàn)略制定和策略實施結果的評價。新能源戰(zhàn)略是引領未來中國乃至世界經濟增長的新引擎,通過研究企業(yè)新能源戰(zhàn)略對財務績效的影響能夠從微觀主體上把握住經濟增長的新契機,從而使企業(yè)和政府在部署新能源戰(zhàn)略時有所啟示。以B公司為研究對象,B公司新能源戰(zhàn)略對財務績效的影響為研究內容,在相關文獻分析的基礎上,首先對企業(yè)戰(zhàn)略的涵義、層次與類型、特征以及財務績效的涵義進行了介紹,接著通過分析不同層次戰(zhàn)略之間的傳導機理和有關于企業(yè)一體化戰(zhàn)略、多元化戰(zhàn)略、可持續(xù)發(fā)展戰(zhàn)略、資本結構的相關理論,闡述出企業(yè)根據其發(fā)展戰(zhàn)略制定出具有其自身競爭優(yōu)勢的競爭戰(zhàn)略,從而通過其競爭戰(zhàn)略影響企業(yè)的財務績效。然后,先定性分析B公司的新能源戰(zhàn)略是如何通過其競爭戰(zhàn)略的實現從而影響其財務績效的,接著以SPSS 19.0軟件為統計工具,對其近五年的新能源戰(zhàn)略和財務績效水平進行描述性統計、主成分分析和相關性檢驗的定量分析,對案例企業(yè)多年來具體規(guī)劃和實施新能源戰(zhàn)略的經驗綜合地進行總結和研究,從而得出研究結論,并揭示出B公司新能源戰(zhàn)略規(guī)劃中存在的問題并提出相應的建議。最后,根據B公司實施的新能源戰(zhàn)略的具體情況,提出給其他新能源企業(yè)帶來的啟示和借鑒。
[Abstract]:The development of the world economy can not be separated from the support of resources, and the carrying capacity of resources also restricts the development of economy. Energy problem is the primary challenge facing mankind at present. The strategy reflects the future development direction of enterprises. It is the key factor to determine the survival and development of the enterprise. The financial performance of the enterprise in a certain period of time is generally the embodiment of its strategy formulation and implementation results. The new energy strategy is a new engine to lead the economic growth of China and the world in the future. By studying the impact of new energy strategy on financial performance, we can grasp the new opportunity of economic growth from the micro subject. So that enterprises and governments in the deployment of new energy strategy has some enlightenment. B company as the research object of the impact of new energy strategy on financial performance, on the basis of relevant literature analysis. Firstly, it introduces the meaning, level and type, characteristics and financial performance of the enterprise strategy, and then analyzes the transmission mechanism between different levels of strategy and the integration strategy of the enterprise. Diversification strategy, sustainable development strategy, capital structure related theory, elaborated the enterprise according to its development strategy to formulate its own competitive advantage of the competitive strategy. Then, the paper qualitatively analyzes how B Company's new energy strategy can affect its financial performance through the realization of its competitive strategy. Then using SPSS 19.0 software as a statistical tool, the paper describes the new energy strategy and financial performance level in recent five years, and analyzes the quantitative analysis of principal component analysis and correlation test. This paper summarizes and studies the experience of the case enterprises in planning and implementing new energy strategy for many years, and draws the conclusion of the research. Finally, according to the specific situation of the new energy strategy implemented by B Company, the enlightenment and reference to other new energy enterprises are put forward.
【學位授予單位】:哈爾濱商業(yè)大學
【學位級別】:碩士
【學位授予年份】:2017
【分類號】:F425;F406.72
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