本文選題：零售企業(yè) + 財(cái)務(wù)戰(zhàn)略　； 參考：《湘潭大學(xué)》2014年碩士論文

【摘要】：隨著信息化的高速發(fā)展、國(guó)際化的聯(lián)系更加緊密，企業(yè)的發(fā)展環(huán)境也變得更加復(fù)雜。為了在愈加復(fù)雜的環(huán)境中屹立不倒，實(shí)現(xiàn)可持續(xù)發(fā)展，企業(yè)的管理者不僅要從總體出發(fā)制定發(fā)展戰(zhàn)略，更要從財(cái)務(wù)的角度規(guī)劃與總體發(fā)展戰(zhàn)略相適應(yīng)的財(cái)務(wù)戰(zhàn)略。20世紀(jì)90年代以來(lái)，我國(guó)零售業(yè)發(fā)展迅速，已成為國(guó)民經(jīng)濟(jì)發(fā)展中不可或缺的部分，零售業(yè)在國(guó)民經(jīng)濟(jì)中的地位已經(jīng)引起諸多專家和學(xué)者的高度重視。自2004年12月開(kāi)始，我國(guó)零售業(yè)市場(chǎng)全面開(kāi)放，家樂(lè)福、沃爾瑪、易初蓮花等外資零售企業(yè)涌入我國(guó)，使得我國(guó)零售業(yè)市場(chǎng)的競(jìng)爭(zhēng)更加激烈，企業(yè)要想生存和發(fā)展，必須有效利用財(cái)務(wù)資源，制定和實(shí)施適合企業(yè)的財(cái)務(wù)戰(zhàn)略。本文以零售行業(yè)中的A公司為研究對(duì)象，對(duì)其財(cái)務(wù)戰(zhàn)略進(jìn)行研究，目的是通過(guò)運(yùn)用正確的財(cái)務(wù)戰(zhàn)略為企業(yè)創(chuàng)造更多的價(jià)值，增強(qiáng)企業(yè)市場(chǎng)競(jìng)爭(zhēng)力，保證其可持續(xù)發(fā)展。 本文首先概述了財(cái)務(wù)戰(zhàn)略的國(guó)內(nèi)外研究現(xiàn)狀和財(cái)務(wù)戰(zhàn)略、財(cái)務(wù)戰(zhàn)略矩陣的相關(guān)內(nèi)容，為后面的分析奠定理論基礎(chǔ)。然后對(duì)A公司的現(xiàn)狀、財(cái)務(wù)戰(zhàn)略實(shí)施的環(huán)境、遵循的財(cái)務(wù)目標(biāo)、原有的財(cái)務(wù)戰(zhàn)略及其財(cái)務(wù)狀況進(jìn)行分析。通過(guò)分析發(fā)現(xiàn)A公司盈利能力較強(qiáng)，但是流動(dòng)性風(fēng)險(xiǎn)和財(cái)務(wù)風(fēng)險(xiǎn)也都有增加的趨勢(shì)，公司一直在創(chuàng)造價(jià)值，，但是由于增長(zhǎng)過(guò)快，導(dǎo)致資金短缺。針對(duì)A公司存在的問(wèn)題，筆者根據(jù)財(cái)務(wù)戰(zhàn)略矩陣?yán)碚搶?duì)其財(cái)務(wù)戰(zhàn)略提出優(yōu)化方案，A公司調(diào)整財(cái)務(wù)戰(zhàn)略后，取得一定的財(cái)務(wù)效果，但其中仍有問(wèn)題需要改善和注意，所以筆者提出進(jìn)一步的建議，以促進(jìn)財(cái)務(wù)戰(zhàn)略的有效實(shí)施和財(cái)務(wù)戰(zhàn)略目標(biāo)的實(shí)現(xiàn)。 本文首次對(duì)特定零售企業(yè)的可持續(xù)增長(zhǎng)問(wèn)題進(jìn)行研究，并將財(cái)務(wù)戰(zhàn)略矩陣應(yīng)用于其財(cái)務(wù)戰(zhàn)略的優(yōu)化，是將理論結(jié)合實(shí)際的一次探索，希望本文的結(jié)論能對(duì)管理者制定財(cái)務(wù)戰(zhàn)略提供一些借鑒。
[Abstract]:With the rapid development of information technology, the international relationship is closer, and the development environment of enterprises becomes more complex. In order to survive in an increasingly complex environment and achieve sustainable development, managers of enterprises should not only formulate development strategies from the overall point of view, More importantly, from the perspective of finance, we should plan the financial strategy suitable to the overall development strategy. Since the 1990s, the retail industry of our country has developed rapidly and has become an indispensable part of the development of the national economy. The position of retail trade in the national economy has attracted the attention of many experts and scholars. Since December 2004, the retail market of our country has been fully open, and foreign retail enterprises, such as Carrefour, Wal-Mart, Lotus and so on, have poured into our country, which makes the competition in the retail market of our country more intense, and the enterprises want to survive and develop. It is necessary to make effective use of financial resources and to formulate and implement financial strategies suitable for enterprises. In this paper, A company in the retail industry as the research object, the study of its financial strategy, through the use of the correct financial strategy for the enterprise to create more value, enhance the competitiveness of the enterprise market, to ensure its sustainable development. This paper first summarizes the current research situation of financial strategy at home and abroad and the related contents of financial strategy matrix, which lays a theoretical foundation for the following analysis. Then it analyzes the current situation of company A, the environment of the implementation of financial strategy, the following financial objectives, the original financial strategy and its financial status. Through analysis, we find that company A has a strong profitability, but liquidity risk and financial risk also have an increasing trend, the company has been creating value, but due to the rapid growth, resulting in a shortage of capital. In view of the problems existing in company A, the author puts forward an optimized plan for its financial strategy according to the theory of financial strategy matrix. After adjusting the financial strategy of company A, it obtains certain financial results, but there are still some problems that need to be improved and paid attention to. Therefore, the author puts forward further suggestions to promote the effective implementation of financial strategy and the realization of financial strategic objectives. In this paper, the sustainable growth of certain retail enterprises is studied for the first time, and the application of the financial strategy matrix to the optimization of its financial strategy is an exploration of combining theory with practice. Hope the conclusion of this paper can provide some reference for managers to formulate financial strategy.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F715.5;F721.7

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本文編號(hào)：2010308