本文關鍵詞：廣東金剛玻璃科技股份有限公司財務戰(zhàn)略研究　出處：《湖南大學》2014年碩士論文　論文類型：學位論文

  更多相關文章： 廣東金剛玻璃 財務戰(zhàn)略 企業(yè)生命周期

【摘要】：隨著社會經(jīng)濟的快速發(fā)展，僅作為采光、擋風遮雨的普通平板玻璃已無法滿足民用、工業(yè)、科研和國防等領域越來越高的多功能需要，大力發(fā)展玻璃深加工行業(yè)已成為國內外玻璃工業(yè)發(fā)展的主要趨勢。為實現(xiàn)企業(yè)快速發(fā)展、增強競爭優(yōu)勢，全面提高管理績效，越來越多的企業(yè)開始重視財務戰(zhàn)略，，希望通過有效地實施財務戰(zhàn)略管理，來保證企業(yè)戰(zhàn)略目標的順利實現(xiàn)。現(xiàn)實中，企業(yè)財務戰(zhàn)略管理既要體現(xiàn)企業(yè)戰(zhàn)略管理的原則和要求，從戰(zhàn)略管理的角度來規(guī)劃企業(yè)的財務行為，使之與企業(yè)整體戰(zhàn)略相一致，又要遵循企業(yè)財務活動的基本規(guī)律。本文在企業(yè)生命周期理論的基礎上對財務戰(zhàn)略進行專題研究，結合廣東金剛玻璃科技股份有限公司的自身情況，為其制定財務戰(zhàn)略，同時也期望為類似企業(yè)及玻璃深加工產(chǎn)業(yè)的發(fā)展提供一些借鑒。 本文分為四大部分。第一部分概括公司財務戰(zhàn)略研究的背景及意義，介紹了財務戰(zhàn)略理論和生命周期理論，確定了本文的研究思路和使用的方法。第二部分敘述了廣東金剛玻璃科技股份有限公司財務戰(zhàn)略的現(xiàn)狀和存在的問題。第三部分是針對上述存在的問題制定企業(yè)的財務戰(zhàn)略。第四部分論述公司財務戰(zhàn)略的實施及保障措施。 本文從財務戰(zhàn)略的相關理論入手，結合企業(yè)生命周期理論，分析了廣東金剛玻璃科技股份有限公司目前所處的內外部環(huán)境，揭露其財務戰(zhàn)略存在的問題，并據(jù)此為其制定了相應的財務戰(zhàn)略：籌資戰(zhàn)略方面，由于企業(yè)處于快速發(fā)展期，經(jīng)營風險相對較低，提出積極利用財務杠桿、優(yōu)化資本結構等；投資戰(zhàn)略方面，針對作為公司主營業(yè)務之一的光伏玻璃的銷量低迷的情形，提出多元化戰(zhàn)略、制定項目調研與評估機制等；收益分配戰(zhàn)略方面，由于企業(yè)快速發(fā)展需要大量資金，因此，應采用低正常股利加額外股利的政策，以期公司更好地發(fā)展，同時完善激勵機制等。
[Abstract]:With the rapid development of social economy, the ordinary flat glass, which is only used as daylighting, can not meet the needs of civil, industrial, scientific research and national defense. The development of glass deep processing industry has become the main trend of glass industry at home and abroad. In order to realize the rapid development of enterprises, enhance the competitive advantage, and improve the overall management performance. More and more enterprises begin to attach importance to the financial strategy, hoping to ensure the smooth realization of the strategic objectives through the effective implementation of financial strategy management. In reality. Enterprise financial strategic management should reflect the principles and requirements of enterprise strategic management, from the perspective of strategic management to plan the financial behavior of enterprises, so as to make it consistent with the overall strategy of enterprises. On the basis of the theory of enterprise life cycle, this paper makes a special study on financial strategy, combining with the situation of Guangdong Jinggang Glass Technology Co., Ltd. It also expects to provide some reference for the development of similar enterprises and glass deep processing industry. This paper is divided into four parts. The first part summarizes the background and significance of the study of corporate financial strategy, introduces the theory of financial strategy and life cycle theory. The second part describes the current situation and problems of the financial strategy of Guangdong Jinggang Glass Technology Co., Ltd. The third part is to formulate enterprises in view of the above problems. Part 4th discusses the implementation and safeguard measures of the company's financial strategy. Based on the theory of financial strategy and the theory of enterprise life cycle, this paper analyzes the internal and external environment of Guangdong Jinggang Glass Technology Co., Ltd. and exposes the problems in its financial strategy. According to this, the corresponding financial strategy is made for it: in the aspect of financing strategy, because the enterprise is in the period of rapid development, the operating risk is relatively low, so the paper puts forward the positive use of financial leverage and the optimization of capital structure, etc. In the aspect of investment strategy, aiming at the low sales volume of photovoltaic glass as one of the main business of the company, the diversification strategy is put forward, and the research and evaluation mechanism of the project is established. In the aspect of income distribution strategy, because the rapid development of enterprise needs a lot of capital, we should adopt the policy of low normal dividend plus extra dividend so that the company can develop better and perfect the incentive mechanism at the same time.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.721;F406.72

【參考文獻】

相關期刊論文 前10條

1 朱青松;;企業(yè)不同生命周期的員工與組織匹配策略[J];當代經(jīng)濟管理;2012年08期

2 張慶;;基于企業(yè)生命周期的風險管理策略[J];經(jīng)濟論壇;2009年01期

3 劉冬景;論企業(yè)財務戰(zhàn)略類型及理性選擇[J];能源技術與管理;2005年02期

4 陰春麗;;淺析企業(yè)財務戰(zhàn)略[J];會計師;2010年05期

5 湯谷良;游尤;;可持續(xù)增長模型的比較分析與案例驗證[J];會計研究;2005年08期

6 樊行健;郭曉q

本文編號：1362047