摘要财务战略作为企业总体战略的重要内容,在为总体战略服务的过程中又具有相对的独立性,企业通过结合自身经营状况制定和实施合适的财务战略,控制企业总体风险,可获得可持续竞争优势,从而实现企业的长期稳定发展。本文在参考了大量中外文献的基础上，将所学的财务管理理论知识与企业实践相结合，从价值创造/增长率矩阵的角度阐述了企业不同经营状态下的各种财务战略内涵及其最优选择，为企业制定财务战略提供了研究思路。本文首先介绍了研究背景与研究意义，提出了要研究的问题并介绍了研究思路，为后续的研究奠定了基础。其次系统地介绍了本文所使用的财务战略的基础理论，包括财务战略的特征、影响财务战略的因素及价值创造/增长率矩阵，根据各个状态的企业不同的财务特征，提出相应的财务战略。接着通过案例分析论证了本文介绍的价值创造/增长率矩阵在财务战略制定中的可操作性和有效性。最后得出结论和建议。83783

毕业论文关键词  财务战略  财务特征  财务战略矩阵 

毕 业 论 文 外 文 摘 要

Title  The research of enterprise financial strategies      based on the value creation/growth rate matrix   

Abstract Financial strategy is an important section of the general strategy, but it also works independently。 By designing and carrying out an appropriate financial strategy, enterprises control general risks and gain sustainable competitive advantages, keeping a steady and stable development。 This thesis integrates financial management theories and corporate practices based on literature works at home and abroad。 From the perspective of value creation and growth rate matrix, it analyzes on the connotation and optimal choice of financial strategies under different operating situations, providing a thread for developing financial strategies。 This paper first introduces the background and meaning of this thesis and brings about research question, which is the nature and optimal choice of financial strategy under different operating situations, and sets a foundation for future studies。 Then systematically sets out the foundational theories of financial strategies in this thesis, including the features, influential factors and value creation/growth rate matrix, financial strategies are created accordingly。 Next, is a case study on the operability and validity of the financial strategies set out in the last section。 Finally, the paper concludes that enterprises should apply appropriate financial strategies by their own features, general strategies, and operating situations。

Keywords  financial strategies  financial features  financial strategy matrix

目   次

1 绪论……………………………………………………………………………………… 1

1。1研究背景与意义…………………………………………………………………… 1

1。2 文献综述………………………………………………………………………………… 1

1。3 研究思路与方法 ………………………………………………………………………… 3