本文的研究以云天化集团财务战略的选择和制定作为研究对象,首先分析了
云天化集团当前财务管理的现状;其次通过引入 PEST 分析模型,对云天化集团
当前经营发展所面临的外部环境,包括宏观环境和产业环境,以及企业内部环境,
包括主要产业规模能力、资源获得能力、财务能力、技术创新能力、品牌及营销
网络、企业文化、人力资源进行全面分析,分析云天化集团当前所面对的发展机
遇与挑战;再次,根据公司战略目标对财务战略提出的要求:融资、投资、降成
本、控风险等,按照财务战略选择的指导思想确定了云天化集团的财务战略。以
此为依据,论文随后提出云天化集团财务战略的具体内容,包括集团投资战略、
融资战略、分配战略;最后,论文对云天化集团财务战略的实施保障进行了分析
研究,并通过客观评价财务战略,体现其是集团发展战略实施的正确选择,也是
服务于集团发展战略的必然结果
关键词:财务战略;企业战略;化工企业IV
ABSTRACT
Financial strategy as a core element of corporate strategy management gradually
becomes the focus of business, academia attention. In the changing environment,
financial strategy is not just a functional strategies, more basic support and business
development of corporate strategy. Growth of enterprises is inseparable from
corporate strategy, business success strategy is inseparable from financial strategies,
business development strategy for the implementation of financial strategy and
pointed out the direction a platform of capital operation.
This study to select and develop Yuntianhua Group financial strategy as the
research object, the first analysis of the current status quo Yuntianhua Group financial
management; secondly by introducing a PEST analysis model for business
development Yuntianhua Group currently facing the external environment, including
macro environment and industry environment, and internal environment, including
major industrial scale capacity, resource acquisition capability, financial capability,
technological innovation, brand and marketing network, corporate culture, human
resources to conduct a comprehensive analysis, analysis Yuntianhua Group currently
face development opportunities and challenges; again, according to the company
strategy to the financial requirements of the proposed strategy: financing, investment,
reduce costs, control risks, according to the choice of financial strategy guiding
ideology determines Yuntianhua Group&39;s financial strategy. Based on this principle,
the specific content of the paper subsequently filed Yuntianhua Group financial
strategy, including the Group&39;s investment strategy, financing strategy, distribution
strategy and budget and cost control strategies; Finally, the paper safeguards
Yuntianhua Group financial strategy analyzed research, and through an objective
evaluation of financial strategy, which is reflected in the Group&39;s development
strategy right choice, but also the inevitable result of service in the Group&39;s
development strategy.
KEY WORDS: Financial strategy; corporate strategy; chemical companiesV
目 录
摘要.....II
ABSTRACT.....IV
目 录.....V
第一章 绪论......1
第一节 选题背景和意义 ......1
一、选题背景.........1
二、研究意义.........1
第二节 文献综述 ......2
一、财务战略概念的提出.2
二、财务战略内容的研究.2
三、企业战略与财务战略关系研究.........3
四、集团公司财务战略研究.........4
第三节 研究思路与方法 ......4
第四节 研究内容与框架 ......5
第二章 财务战略管理理论基础..........6
第一节 企业战略管理 ..........6
一、企业战略的内涵与特征.........6
二、企业战略管理的基本构架.....7
三、战略分析与战略选择工具.....7
第二节 财务战略管理 ..........8
一、财务战略与公司战略的关系.8
二、财务战略管理的内容和过程.9
第三章 云天化集团财务管理环境分析........13
第一节 云天化集团简介 ....13
第二节 云天化集团财务管理现状分析 ....15VI
一、财务报告制度...........15
二、资金筹集管理制度...16
三、投资财务管理制度...17
四、利润及利润分配管理制度...18
第三节 外部环境分析 ........19
一、宏观环境分析...........19
二、产业环境分析...........22
第四节 内部环境分析 ........37
一、主要产业规模能力...37
二、资源获得能力...........37
三、财务能力.......38
四、技术创新能力...........38
五、品牌及营销网络.......38
六、企业文化.......39
七、人力资源.......39
第四章 云天化集团财务战略的选择与制定41
第一节 财务战略选择的指导思想
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