本文關(guān)鍵詞：廣東金剛玻璃科技股份有限公司財(cái)務(wù)戰(zhàn)略研究　出處：《湖南大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 廣東金剛玻璃 財(cái)務(wù)戰(zhàn)略 企業(yè)生命周期

【摘要】：隨著社會(huì)經(jīng)濟(jì)的快速發(fā)展，僅作為采光、擋風(fēng)遮雨的普通平板玻璃已無(wú)法滿足民用、工業(yè)、科研和國(guó)防等領(lǐng)域越來(lái)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(guó)內(nèi)外玻璃工業(yè)發(fā)展的主要趨勢(shì)。為實(shí)現(xiàn)企業(yè)快速發(fā)展、增強(qiáng)競(jìng)爭(zhēng)優(yōu)勢(shì)，全面提高管理績(jī)效，越來(lái)越多的企業(yè)開(kāi)始重視財(cái)務(wù)戰(zhàn)略，，希望通過(guò)有效地實(shí)施財(cái)務(wù)戰(zhàn)略管理，來(lái)保證企業(yè)戰(zhàn)略目標(biāo)的順利實(shí)現(xiàn)�，F(xiàn)實(shí)中，企業(yè)財(cái)務(wù)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(lái)規(guī)劃企業(yè)的財(cái)務(wù)行為，使之與企業(yè)整體戰(zhàn)略相一致，又要遵循企業(yè)財(cái)務(wù)活動(dòng)的基本規(guī)律。本文在企業(yè)生命周期理論的基礎(chǔ)上對(duì)財(cái)務(wù)戰(zhàn)略進(jìn)行專(zhuān)題研究，結(jié)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(cái)務(wù)戰(zhàn)略，同時(shí)也期望為類(lèi)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(cái)務(wù)戰(zhàn)略研究的背景及意義，介紹了財(cái)務(wù)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?jǐn)⑹隽藦V東金剛玻璃科技股份有限公司財(cái)務(wù)戰(zhàn)略的現(xiàn)狀和存在的問(wèn)題。第三部分是針對(duì)上述存在的問(wèn)題制定企業(yè)的財(cái)務(wù)戰(zhàn)略。第四部分論述公司財(cái)務(wù)戰(zhàn)略的實(shí)施及保障措施。 本文從財(cái)務(wù)戰(zhàn)略的相關(guān)理論入手，結(jié)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(nèi)外部環(huán)境，揭露其財(cái)務(wù)戰(zhàn)略存在的問(wèn)題，并據(jù)此為其制定了相應(yīng)的財(cái)務(wù)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(yíng)風(fēng)險(xiǎn)相對(duì)較低，提出積極利用財(cái)務(wù)杠桿、優(yōu)化資本結(jié)構(gòu)等；投資戰(zhàn)略方面，針對(duì)作為公司主營(yíng)業(yè)務(wù)之一的光伏玻璃的銷(xiāo)量低迷的情形，提出多元化戰(zhàn)略、制定項(xiàng)目調(diào)研與評(píng)估機(jī)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(yīng)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(shí)完善激勵(lì)機(jī)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(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F426.721;F406.72

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