后金融危機背景下的祁連山水泥集團財務戰(zhàn)略研究
發(fā)布時間：2018-11-17 11:03
【摘要】：2007年后半年，源于美國的次貸危機引發(fā)了全球性的金融危機，給全球經(jīng)濟的發(fā)展帶來了巨大的沖擊。隨后，各個國家為了應對經(jīng)濟危機，實施了一系列刺激經(jīng)濟的措施，通過各個國家的努力，全球經(jīng)濟逐漸復蘇，并由此進入了后金融危機時代。在全球經(jīng)濟遭遇漫長金融“霧霾”的大背景下，，我國的發(fā)展也面臨著新的挑戰(zhàn)。盡管在政府一系列利好政策的支持，我國當前經(jīng)濟已經(jīng)表現(xiàn)出較好的發(fā)展勢頭，但是經(jīng)濟回升的基礎還需更進一步的加強和穩(wěn)固。由于受到經(jīng)濟波動余波的影響，潛在的經(jīng)營風險傳導到企業(yè)財務戰(zhàn)略上來，而且表現(xiàn)的愈加紛繁復雜。 結(jié)合后金融危機這個大時代背景和項目研究結(jié)果，并參照眾多學者對財務戰(zhàn)略的劃分，本文將財務戰(zhàn)略劃分為融資戰(zhàn)略、投資戰(zhàn)略、分配戰(zhàn)略和營運資金戰(zhàn)略。文章主要通過選取典型案例，采用理論和實務相結(jié)合的方法，對具體企業(yè)的財務戰(zhàn)略進行研究。根據(jù)在財信榜項目中的發(fā)現(xiàn)和收獲，本文選取西北地區(qū)具有行業(yè)代表性的祁連山水泥集團作為研究對象，首先對其財務戰(zhàn)略環(huán)境進行了分析，為財務戰(zhàn)略的分析奠定基礎，然后通過對祁連山水泥集團的融資戰(zhàn)略、投資戰(zhàn)略、分配戰(zhàn)略和營運資金戰(zhàn)略進行深入分析，得出其財務戰(zhàn)略存在的問題。文章最后針對祁連山水泥集團財務戰(zhàn)略的問題和缺陷，從建立財務預警機制、成本控制、現(xiàn)金流等方面提出了優(yōu)化建議，并且為祁連山財務戰(zhàn)略優(yōu)化設計給出了保障措施。以期對祁連山水泥集團早日走出困境有所幫助，同時為同行業(yè)的其他企業(yè)財務戰(zhàn)略的制定和改進提供參考。
[Abstract]:In the second half of 2007, the subprime mortgage crisis originated from the United States triggered the global financial crisis, and brought a huge impact to the development of the global economy. Subsequently, in order to cope with the economic crisis, countries implemented a series of measures to stimulate the economy, through the efforts of each country, the global economy gradually recovered, and thus entered the post-financial crisis era. Under the background of global economy encountering long financial "haze", China's development is also facing new challenges. Although China's economy has shown a good momentum of development with the support of a series of favorable policies of the government, the foundation of economic recovery still needs to be further strengthened and stabilized. Because of the influence of the economic fluctuation, the potential management risk is transmitted to the financial strategy of the enterprise, and the performance is more and more complicated. Combined with the background of the post-financial crisis and the research results of the project, this paper divides the financial strategy into the financing strategy, the investment strategy, the allocation strategy and the working capital strategy according to the classification of the financial strategy by many scholars. This paper studies the financial strategy of specific enterprises by selecting typical cases and combining theory with practice. According to the discovery and harvest of the Caixin list project, this paper selects Qilian Mountain cement Group, which is the representative industry in Northwest China, as the research object. Firstly, it analyzes its financial strategic environment and lays a foundation for the analysis of financial strategy. Then through the deep analysis of Qilian Mountain cement Group's financing strategy, investment strategy, allocation strategy and working capital strategy, the problems of its financial strategy are obtained. In the end, aiming at the problems and defects of Qilian Mountain cement Group's financial strategy, this paper puts forward some optimization suggestions from the aspects of establishing financial early-warning mechanism, cost control, cash flow and so on, and gives the guarantee measures for Qilian Mountain's financial strategy optimization design. It is expected to be helpful for Qilian Mountain cement Group to get out of the predicament as soon as possible, and to provide reference for the formulation and improvement of financial strategy of other enterprises in the same industry.
【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】：F406.7;F426.721
本文編號：2337550
[Abstract]:In the second half of 2007, the subprime mortgage crisis originated from the United States triggered the global financial crisis, and brought a huge impact to the development of the global economy. Subsequently, in order to cope with the economic crisis, countries implemented a series of measures to stimulate the economy, through the efforts of each country, the global economy gradually recovered, and thus entered the post-financial crisis era. Under the background of global economy encountering long financial "haze", China's development is also facing new challenges. Although China's economy has shown a good momentum of development with the support of a series of favorable policies of the government, the foundation of economic recovery still needs to be further strengthened and stabilized. Because of the influence of the economic fluctuation, the potential management risk is transmitted to the financial strategy of the enterprise, and the performance is more and more complicated. Combined with the background of the post-financial crisis and the research results of the project, this paper divides the financial strategy into the financing strategy, the investment strategy, the allocation strategy and the working capital strategy according to the classification of the financial strategy by many scholars. This paper studies the financial strategy of specific enterprises by selecting typical cases and combining theory with practice. According to the discovery and harvest of the Caixin list project, this paper selects Qilian Mountain cement Group, which is the representative industry in Northwest China, as the research object. Firstly, it analyzes its financial strategic environment and lays a foundation for the analysis of financial strategy. Then through the deep analysis of Qilian Mountain cement Group's financing strategy, investment strategy, allocation strategy and working capital strategy, the problems of its financial strategy are obtained. In the end, aiming at the problems and defects of Qilian Mountain cement Group's financial strategy, this paper puts forward some optimization suggestions from the aspects of establishing financial early-warning mechanism, cost control, cash flow and so on, and gives the guarantee measures for Qilian Mountain's financial strategy optimization design. It is expected to be helpful for Qilian Mountain cement Group to get out of the predicament as soon as possible, and to provide reference for the formulation and improvement of financial strategy of other enterprises in the same industry.
【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】：F406.7;F426.721
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