【摘要】：2007年后半年，源于美國的次貸危機(jī)引發(fā)了全球性的金融危機(jī)，給全球經(jīng)濟(jì)的發(fā)展帶來了巨大的沖擊。隨后，各個國家為了應(yīng)對經(jīng)濟(jì)危機(jī)，實施了一系列刺激經(jīng)濟(jì)的措施，通過各個國家的努力，全球經(jīng)濟(jì)逐漸復(fù)蘇，并由此進(jìn)入了后金融危機(jī)時代。在全球經(jīng)濟(jì)遭遇漫長金融“霧霾”的大背景下，，我國的發(fā)展也面臨著新的挑戰(zhàn)。盡管在政府一系列利好政策的支持，我國當(dāng)前經(jīng)濟(jì)已經(jīng)表現(xiàn)出較好的發(fā)展勢頭，但是經(jīng)濟(jì)回升的基礎(chǔ)還需更進(jìn)一步的加強(qiáng)和穩(wěn)固。由于受到經(jīng)濟(jì)波動余波的影響，潛在的經(jīng)營風(fēng)險傳導(dǎo)到企業(yè)財務(wù)戰(zhàn)略上來，而且表現(xiàn)的愈加紛繁復(fù)雜。 結(jié)合后金融危機(jī)這個大時代背景和項目研究結(jié)果，并參照眾多學(xué)者對財務(wù)戰(zhàn)略的劃分，本文將財務(wù)戰(zhàn)略劃分為融資戰(zhàn)略、投資戰(zhàn)略、分配戰(zhàn)略和營運資金戰(zhàn)略。文章主要通過選取典型案例，采用理論和實務(wù)相結(jié)合的方法，對具體企業(yè)的財務(wù)戰(zhàn)略進(jìn)行研究。根據(jù)在財信榜項目中的發(fā)現(xiàn)和收獲，本文選取西北地區(qū)具有行業(yè)代表性的祁連山水泥集團(tuán)作為研究對象，首先對其財務(wù)戰(zhàn)略環(huán)境進(jìn)行了分析，為財務(wù)戰(zhàn)略的分析奠定基礎(chǔ)，然后通過對祁連山水泥集團(tuán)的融資戰(zhàn)略、投資戰(zhàn)略、分配戰(zhàn)略和營運資金戰(zhàn)略進(jìn)行深入分析，得出其財務(wù)戰(zhàn)略存在的問題。文章最后針對祁連山水泥集團(tuán)財務(wù)戰(zhàn)略的問題和缺陷，從建立財務(wù)預(yù)警機(jī)制、成本控制、現(xiàn)金流等方面提出了優(yōu)化建議，并且為祁連山財務(wù)戰(zhàn)略優(yōu)化設(shè)計給出了保障措施。以期對祁連山水泥集團(tuán)早日走出困境有所幫助，同時為同行業(yè)的其他企業(yè)財務(wù)戰(zhàn)略的制定和改進(jìn)提供參考。
[Abstract]:In the second half of 2007, the subprime mortgage crisis originated from the United States triggered the global financial crisis, and brought a huge impact to the development of the global economy. Subsequently, in order to cope with the economic crisis, countries implemented a series of measures to stimulate the economy, through the efforts of each country, the global economy gradually recovered, and thus entered the post-financial crisis era. Under the background of global economy encountering long financial "haze", China's development is also facing new challenges. Although China's economy has shown a good momentum of development with the support of a series of favorable policies of the government, the foundation of economic recovery still needs to be further strengthened and stabilized. Because of the influence of the economic fluctuation, the potential management risk is transmitted to the financial strategy of the enterprise, and the performance is more and more complicated. Combined with the background of the post-financial crisis and the research results of the project, this paper divides the financial strategy into the financing strategy, the investment strategy, the allocation strategy and the working capital strategy according to the classification of the financial strategy by many scholars. This paper studies the financial strategy of specific enterprises by selecting typical cases and combining theory with practice. According to the discovery and harvest of the Caixin list project, this paper selects Qilian Mountain cement Group, which is the representative industry in Northwest China, as the research object. Firstly, it analyzes its financial strategic environment and lays a foundation for the analysis of financial strategy. Then through the deep analysis of Qilian Mountain cement Group's financing strategy, investment strategy, allocation strategy and working capital strategy, the problems of its financial strategy are obtained. In the end, aiming at the problems and defects of Qilian Mountain cement Group's financial strategy, this paper puts forward some optimization suggestions from the aspects of establishing financial early-warning mechanism, cost control, cash flow and so on, and gives the guarantee measures for Qilian Mountain's financial strategy optimization design. It is expected to be helpful for Qilian Mountain cement Group to get out of the predicament as soon as possible, and to provide reference for the formulation and improvement of financial strategy of other enterprises in the same industry.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.721

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