随着互联网经济快速发展，零售业以往的消费模式已经悄然改变。尽管社会 零售消费的整体规模不断增长，然而，百货商场、购物中心等传统实体零售业的 业绩却连年下滑。规模庞大的消费群体在互联网和移动平台上各取所需，实体商 店购物的消费者越来越少，而网上购物的消费者越来越多。重要的是，这种变化 已经逐步变成了人们的消费习惯。对传统零售来说，发展瓶颈已然显现，转型升 级迫在眉睫；对网络零售来说，无法满足用户购物体验的弊端也开始逐渐暴露， 发展潜力日渐式微。所以，越来越多的零售企业不断改变经营理念，开始探索全 新的公司战略，“互联网+”新型零售就是在这种背景下产生的公司战略选择方 案。 本文站在零售企业进行“互联网+”新型零售市场开发战略的角度上，研究 这种公司战略指导下的财务战略。以国芳百货公司为例，按照战略分析、战略选 择、战略实施的战略管理流程，讨论公司财务战略的制定和实施过程。首先，通 过内外部环境分析和 SWOT 分析，对国芳百货进行了财务战略分析，采用钻石 模型框架体系，论证国芳百货进行“互联网+”零售开发的必要性；其次，根据 战略分析的结果，确立市场开发的总体战略，以总体战略为指导，按照产业生命 周期理论，从筹资和资金管理两个方面制定了互联网环境下国芳百货的财务战略； 最后，从组织结构、企业文化、全面预算和战略控制等方面入手，讨论财务战略 的实施问题。 本文对企业财务战略的研究，是将战略理念导入传统财务管理的一种尝试， 构建了公司财务战略管理研究的框架，对大多数企业进行财务战略管理，提供了 参考，具有较高的借鉴价值。 关键词：国芳百货，财务战略，互联网环境II RESEARCH ON THE FINANCIAL STRATEGY OF GGITG COMPANY UNDER INTERNET ENVIRONMENT Abstract The consumption pattern of traditional retail was already beginning to shift with the rapid development of Internet economy. Although the total retail sales of consumer goods to grow, the operating performance of traditional physical retail has been declining day by day such as department stores and shopping centers. More and more people buy goods on line or use smartphone to purchase, but the consumers are getting fewer and fewer in stores. Importantly, it has gradually become people's consumption habits. For the traditional retail, the bottleneck of development has emerged and must implement strategy transformation. For the network retail, the drawbacks that can not satisfy user experience when someone buy goods online are gradually exposed. Therefore, more and more retail businesses change the philosophy and explore new corporate strategies, it is alternatives what Internet plus retail corporation’s strategy in the context. Based on the development of the retail of internet plus, this paper studies financial strategy for the company strategy. Gansu Guofang Industry & Trade Group Co., Ltd(hereafter called GGITG), it is a traditional chain retail enterprises. The paper studies the formulation and implementation process of GGITG's financial strategy accordingtothestrategicanalysis,strategicchoiceandstrategicimplementation. Firstly, through the analysis of internal and external environment and SWOT analysis, the financial strategy of the GGITG was analyzed, and the diamond model was used to analyze the necessity of the transformation of Internet plus retail. Secondly, according to the results of the strategic analysis, the overall strategy is selected. Guided by the overall strategy and in accordance with the industrial life cycle, the financial strategy of GGITG under the Internet environment is formulated from two aspects of financing and capital management. Finally, the implementation of financial strategy is discussed from the aspects of organizational structure, corporate culture, comprehensive budgetIII and strategic control. In this paper, the study of corporate financial strategy is an attempt to introduce strategic ideas into traditional financial management and constructs the framework of corporate financial strategic management research, which provides a reference for most enterprises to financial strategic management and has a high reference value. Key Words: GGITG，Financial strategy，Internet environmentIV 目目录 中文摘要.....................................................................................................I Abstract.....................................................................................................II 表目录.....................................................................................................VII 图目录....................................................................................................VIII 第一章 引 言.............................................................................................1 1.1 研究背景及意义..............................................................................................1 1.1.1 研究背景...................................................................................................1 1.1.2 研究意义...................................................................................................3 1.2 研究内容及思路..............................................................................................4 1.2.1 研究内容...................................................................................................4 1.2.2 研究思路...................................................................................................4 第二章 相关理论基础 ..............................................................................6 2.1 战略管理..........................................................................................................6 2.1.1 战略的层次...............................................................................................6 2.1.2 战略管理过程...........................................................................................7 2.2 财务战略..........................................................................................................8 2.2.1 财务战略的定义.......................................................................................8 2.2.2 基于生命周期的财务战略制定...............................................................9 2.3 PEST 和 SWOT 分析法...................................................................................9 2.3.1 PEST 分析法..............................................................................................9 2.3.2 SWOT 分析..............................................................................................11 2.4 钻石模型理论................................................................................................11 第三章 国芳百货公司财务战略分析....................................................14 3.1 国芳百货公司简介........................................................................................14V 3.2 外部环境分析................................................................................................16 3.2.1 政治环境.................................................................................................16 3.2.2 经济环境.................................................................................................17 3.2.3 社会环境.................................................................................................19 3.2.4 技术环境.................................................................................................20 3.3 企业内部分析................................................................................................24 3.3.1 资源和能力分析.....................................................................................24 3.3.2 财务数据分析.........................................................................................27 3.3.3 财务效率分析.........................................................................................31 3.3.4 财务策略分析.........................................................................................38 3.4 SWOT 分析....................................................................................................39 3.5 “互联网+”零售业的钻石模型分析...............................................................40 3.5.1 生产要素........................................................................