【摘要】：隨著我國全面深化改革的推進(jìn),我國企業(yè)面對的壓力也越來越大,在目前的經(jīng)濟(jì)環(huán)境背景之下,企業(yè)就必須順應(yīng)市場的需求并適應(yīng)市場的挑戰(zhàn),不斷提升自己的綜合競爭力,那么就必須站在戰(zhàn)略的角度審視企業(yè)的發(fā)展前途,制定明確的企業(yè)戰(zhàn)略并全面而有效的貫徹下去。這就表明戰(zhàn)略管理對企業(yè)的生存和發(fā)展越來越重要,就目前來看大多數(shù)企業(yè)已經(jīng)對戰(zhàn)略管理重視起來,但是企業(yè)往往更關(guān)注的是如何制定戰(zhàn)略,而對戰(zhàn)略執(zhí)行的重視不夠,如果沒有有效的執(zhí)行再完美的戰(zhàn)略也只能淪為華而不實(shí)的空中樓閣,因此需要將戰(zhàn)略管理的研究重心轉(zhuǎn)移到戰(zhàn)略執(zhí)行上來,為企業(yè)找到一種切實(shí)可行的戰(zhàn)略實(shí)施方法。與此同時(shí),企業(yè)財(cái)務(wù)分析體系的發(fā)展面臨變革,傳統(tǒng)財(cái)務(wù)分析體系固化的模式和方法已經(jīng)越來越不適用于現(xiàn)代企業(yè)的經(jīng)營管理,尤其是戰(zhàn)略管理。因此需要將戰(zhàn)略與財(cái)務(wù)分析相結(jié)合構(gòu)建基于戰(zhàn)略視角的財(cái)務(wù)分析體系。本文正是基于以上的研究背景,通過對戰(zhàn)略管理和財(cái)務(wù)分析體系的理論研究和文獻(xiàn)梳理,理清了財(cái)務(wù)分析與戰(zhàn)略管理的相關(guān)關(guān)系,分析了財(cái)務(wù)分析體系的基本原理和主要研究動(dòng)態(tài),尤其是戰(zhàn)略視角下財(cái)務(wù)分析體系的研究方向,為構(gòu)建基于戰(zhàn)略視角的財(cái)務(wù)分析體系做出了理論鋪墊。從魯抗醫(yī)藥公司發(fā)展現(xiàn)狀出發(fā),深度剖析了其發(fā)展戰(zhàn)略遭遇困境的原因就是戰(zhàn)略實(shí)施不到位,發(fā)現(xiàn)了魯抗醫(yī)藥公司戰(zhàn)略實(shí)施不到位的原因歸結(jié)于其目前的財(cái)務(wù)分析存在問題并分析了問題產(chǎn)生的原因,由此提出從解決魯抗醫(yī)藥公司財(cái)務(wù)分析的問題入手來解決公司戰(zhàn)略管理問題的研究思路,將魯抗醫(yī)藥公司的戰(zhàn)略與財(cái)務(wù)分析相結(jié)合構(gòu)建基于戰(zhàn)略視角的財(cái)務(wù)分析體系,并分析了結(jié)合的可行性、必要性和意義。在魯抗醫(yī)藥公司財(cái)務(wù)分析體系的構(gòu)建中,通過戰(zhàn)略目標(biāo)的層層分解,依據(jù)分解的戰(zhàn)略目標(biāo)設(shè)置財(cái)務(wù)分析指標(biāo)、設(shè)置財(cái)務(wù)分析指標(biāo)權(quán)重,為其構(gòu)建一個(gè)基于戰(zhàn)略視角的財(cái)務(wù)分析體系,并將該體系應(yīng)用到魯抗醫(yī)藥公司的財(cái)務(wù)分析中對其戰(zhàn)略執(zhí)行進(jìn)行控制和評(píng)價(jià),同時(shí)將構(gòu)建的新體系與魯抗醫(yī)藥公司傳統(tǒng)的財(cái)務(wù)分析體系進(jìn)行了對比,顯示出這一新體系的優(yōu)勢,使這一新體系成為魯抗醫(yī)藥公司戰(zhàn)略管理的有力工具,從而使魯抗醫(yī)藥公司的戰(zhàn)略目標(biāo)能夠真正實(shí)現(xiàn),幫助魯抗醫(yī)藥公司走出發(fā)展困境實(shí)現(xiàn)可持續(xù)發(fā)展。由此也對類似企業(yè)的戰(zhàn)略管理和財(cái)務(wù)分析提供指導(dǎo)作用和借鑒意義。為了使構(gòu)建的基于戰(zhàn)略視角的財(cái)務(wù)分析體系真正落地,提出了新體系在魯抗醫(yī)藥公司持續(xù)有效施行下去的保障措施。
[Abstract]:With the promotion of deepening the reform in an all-round way, Chinese enterprises are facing more and more pressure. Under the background of the current economic environment, enterprises must adapt to the needs of the market and adapt to the challenges of the market, and constantly enhance their comprehensive competitiveness. Then we must look at the development future of the enterprise from the strategic point of view, formulate a clear enterprise strategy and carry it out comprehensively and effectively. This shows that strategic management is becoming more and more important to the survival and development of enterprises. At present, most enterprises have attached importance to strategic management, but enterprises often pay more attention to how to formulate strategies, but do not pay enough attention to strategy implementation. If there is no effective implementation of the perfect strategy, it can only be reduced to a flashy castle in the air, so it is necessary to shift the research focus of strategic management to the implementation of the strategy, so as to find a feasible way for enterprises to implement the strategy. At the same time, the development of enterprise financial analysis system is facing change, and the mode and method of solidifying the traditional financial analysis system is more and more unsuitable for the management of modern enterprises, especially the strategic management. Therefore, it is necessary to combine strategy with financial analysis to construct a financial analysis system based on strategic perspective. Based on the above research background, this paper clarifies the relationship between financial analysis and strategic management through the theoretical research and literature combing of strategic management and financial analysis system. This paper analyzes the basic principle and main research trends of the financial analysis system, especially the research direction of the financial analysis system from the strategic perspective, and makes a theoretical foundation for the construction of the financial analysis system based on the strategic perspective. Starting from the present situation of the development of Lukang Pharmaceutical Company, this paper deeply analyzes that the reason why its development strategy encounters difficulties is that the implementation of the strategy is not in place. It is found that the reason why the strategy implementation of Lukang Pharmaceutical Company is not in place is due to the problems existing in its current financial analysis and the causes of the problems. Therefore, this paper puts forward the research idea of solving the strategic management problem of Lukang Pharmaceutical Company from the point of view of solving the financial analysis problem of Lukang Pharmaceutical Company, and constructs the financial analysis system based on the strategic perspective by combining the strategy and financial analysis of Lukang Pharmaceutical Company. The feasibility, necessity and significance of the combination are analyzed. In the construction of the financial analysis system of Lukang Pharmaceutical Company, through the decomposition of the strategic objectives, the financial analysis index and the weight of the financial analysis index are set according to the decomposed strategic objectives. A financial analysis system based on strategic perspective is constructed for it, and the system is applied to the financial analysis of Lukang Pharmaceutical Company to control and evaluate its strategic implementation. At the same time, the new system is compared with the traditional financial analysis system of Lukang Pharmaceutical Company, which shows the advantages of this new system and makes this new system become a powerful tool for the strategic management of Lukang Pharmaceutical Company. So that the strategic goal of Lukang Pharmaceutical Company can be truly realized and help Lukang Pharmaceutical Company out of the development predicament to achieve sustainable development. Therefore, it also provides guidance and reference significance for the strategic management and financial analysis of similar enterprises. In order to make the financial analysis system based on strategic perspective come to the ground, this paper puts forward the safeguard measures for the continuous and effective implementation of the new system in Lukang Pharmaceutical Company.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.72

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本文編號(hào)：2476468