摘 要
20世纪初，财务公司兴起于美国和英国，后来逐渐演变为英国模式和美国模式。中
国财务公司出现的较晚，直至上世纪八十年代后期，随着经济金融改革的持续深入，我
国的财务公司也如雨后春笋般成长起到。我国第一家财务公司——东风汽车财务公司诞
生于1987年5月，经过三十年的稳健发展，目前我国共有244家企业集团财务公司法
人机构，而截止2017年三季度末，表内外总资产达到7.75万亿元。从经营主体来看，
民营资本开始大规模进入，数量不断增多，也由最初的电力、航天、石油、兵工等关系
到国计民生的基础性行业和重点领域向民营领域延伸，行业呈现出多元化的所有制结
构。与此同时，随着中国经济进入新常态和国有企业改革力度的不断加大，财务公司所
面临的环境也发生了巨大的变化，监管层和企业集团对财务公司的定位和要求也更高，
原有单一的资金管理职能已经不再适应外部环境的要求，此外，我国目前的财务公司普
遍存在着定位不清、发展不明、机制僵化、理念落后等诸多问题，科学合理的战略规划
更是无从谈起，本文的研究对象——BQ财务公司就或多或少的存在以上问题，为了实
现公司科学可持续发展，为母公司——中国兵器工业集团公司做出更大的贡献，本文系
统研究了BQ财务公司的发展战略
本文的研究分为三个部分，首先对企业集团财务公司的基本概念、主要特点、功能
定位、国内外研究现状等基础性理论进行了详细的总结，为本文后续的研究奠定扎实的
理论基础；其次，分析了BQ财务公司发展现状，包括公司简介、经营状况分析、业务
状况分析等，进而总结提炼出公司目前存在的问题；再次，充分利用PEST、SWOT等
战略分析工具，对公司目前的宏观环境、行业环境、内部环境进行交叉比对，以此为据
制定出公司的发展战略；最后，以战略为指导，提出战略落实的具体实施措施，确保公
司战略落到实处
本文选择BQ财务公司为研究对象，核心的出发点就是为公司下一步的发展指明方
向，同时，作为一个拥有200多家，总资产规模高达4.53万亿元的重点行业，也希望本
文的研究为其他类似的财务公司起到一定的借鉴意义
[关键词]BQ财务公司，发展战略，SWOT分析
v
Abstract
At the beginning of the 20th century, financial company emerged in the United States and
Britain, and it evolved into British and American models. Until the 1980s, financial company
emerged in China, with the deepening of reform, financial company spring up like
mushrooms. Dongfeng automobile financial company, which is the first one, was born in May
1987. By the end of 2016, there were 244 financial companies in China, and the finance
company is still in the fast lane of development. From main body of market, private capital is
increasing; the industry tends to characteristics of diversification. At the same time,
China's economy steps into the new normal phase and the reform of state-owned enterprises,
the environment faced by finance companies has changed dramatically, the regulatory layer
and the enterprise group also have higher positioning and requirements for financial
companies. BQ Financial Company, the research object of this paper, has a serial of problems.
In order to achieve the sustainable development of BQ Financial Company, and made more
contribution to CHIAN NORTH INDUSTRIES GROUP CORPORATION, this paper
systematically studied the development strategy of BQ Financial Company.
This paper is divided into three parts, first of all, we summarize the basic concept of enterprise
group finance companies, main characteristics, function orientation and the research status,
secondly, analyze the situation of BQ Financial Company, including company profile,
operating conditions and business conditions, and summarize the existing problems of the
company; thirdly, wemake a cross-check with macro environment, industrial environment,
internal environment of BQ Financial Company using SWOT and PEST, and work out the
strategy for enterprise development. Finally, with the guidance of strategy, the concrete
implementation measures of strategy implementation are put forward to ensure that the
strategy of the company is implemented.。