本文首先分析对比国内外关于财务战略的文献资料,简要概述他们的财务战略观点
和研究成果,并梳理了财务战略的理论发展和相关理论及概念,最后简单阐述财务战略
的生成程序。然后以ZC建工集团为例,简要分析ZC建工集团目前存在的问题,再从
宏观经济分析,PEST、五力模型对建筑行业进行分析,接着利用SWOT等分析工具和
方法对ZC建工集团内部环境进行了详细分析,揭示存在问题的根本原因,同时指出ZC
建工集团引入财务战略的必要性。然后从宏观环境、行业政策、企业发展阶段等找出与
ZC建工集团相匹配的财务战略,然后分别从投资战略、筹资战略和运营成本战略三方
面以战略眼光来规划集团财务战略,形成具有指导性的财务战略体系,最后,本文就财
务战略的具体实施和保障体系方面,提供了一些适合ZC建工集团的建议,构成一个具
有战略性和操作性的前瞻性财务战略体系
【关键词】:邀尬业;财条战略投资琐略;蒙韻鹏;保障
【研究类型】:案例究
I Abstract
Construction industry as the main one of pillar industries of national
economy in China, began in 2000 with the booming development of real estate
industry, the rapid development of industry scale and output value increased
year by year. Also accompanied by a slowdown in the world economy at the
same time, domestic economy also appeared many problems, such as
unbalanced economic development, on the whole appear not rich first failure,
etc. The development of the construction industry has also had a lot of problems,
such as in the past two years because of the excessive growth of real estate,
construction industry has also been a lot of insufficient place, such as industry
laws and regulations is not perfect, project layer upon layer of the subcontract,
and project tendering is not standard, internal public bidding is just go to
determine, causing a lot of good companies can only stay in business. In
addition, the weak part of the construction enterprise management system, lack
of strategic vision, and excessive competition leads to profit under many
construction enterprise to be eliminated, in addition to this, some companies
don&39;t know the use of capital market instruments, these enterprises lack of funds,
the financing cost is high, the company develops slowly, etc. In addition to the
crisis, of course, also have a very good opportunity, for example, in 2015
countries to determine the area along the plan and new domestic approval of
national new area, provides a good opportunity for the construction enterprises.
Under this background, the establishment of enterprise financial strategy is
particularly important, good financial strategy make the enterprise took the lead
in the industry transformation and upgrading to complete transformation, make
enterprise according to the mechanism of strategic management of the scientific
and reasonable management and planning enterprise investment, financing and
operations, not only make the enterprise rapid development, it has reference
significance to the management of the industry.
ii This article first from the analysis of relevant information about financial
strategy at home and abroad literature research, this paper listed experts ideas
about financial strategy and research results at home and abroad, and introduced
the theory of financial strategy development and the relevant theories and
concepts, and simply expounds the generator of financial strategy. Then with ZC
construction group as an example, briefly analyzes the present problems of the
ZC construction group, and then from the macroscopic economic analysis and
PEST and five model analysis of construction industry, using the SWOT
analysis tools and methods, such as ZC construction group internal environment
for the comprehensive analysis, reveals the root cause of the problem, at the
same time points out the necessity of ZC construction group introduced financial
strategy. Then with the development of strategic thinking to find suitable for
group long-term and overall financial strategy, from the financing strategy and
investment strategy operation cost strategy three aspects to planning group
financial strategy, strategic vision form has the guidance of financial strategy
system, finally, this article on the concrete implementation of financial strategy
and security system, provides some Suggestions for ZC construction group,
form a strategic and operational system of financial strategy.
【Key Words】 :Construction Enterprise;Financial Strategy; Investment Strategy;
Financing Strategy; Security
【Research Type 】:Case Analysis
m 目录
mw I
ABSTRACT II
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12文献综述
...1 2 1国外研穷现状 2
1.2.2国内研究现状 3
1.3研究方法与研究思路1.3.2研究思路 6
1 3 3技术路线 7
胃2胃财务战略理论2.1财务战略理论概述.2. 1.2财务战略与企业战略的关系2. 2财务战略的理论 9
2. 2.12. 3财务战li内容2.3.1投资战略 10
2 3 2筹资战略 1〇
2 3＊ 3 |-＊^
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第3章ZC建工集团财务存在的问题及成因3.1 ZC建工集团基本情况概述3. 2 ZC建工集团财务存在的问題
13I^J
3＊ 3 建工集团问题原因分析》＊, 17
第4章ZC建工集团财务战略体系构建
..
-34
4＊ 1 建工集团的总体发展战略
4. 2 ZC建工集团的财务战略目
34
IV 4.2.1财务战略的总目标
34
4. 2.2财务战略目标分解
34
4.3 ZC建工集团财务战略的匹K与选择
35
4. 3.1财务战略要与经济周期相适应
35
4. 3. 2财务战略要与行业发展宏观政策相适应
35
4. 3.3财务战略要与企业发展阶段相适应
36
4. 4 ZG建工集团财务战略的制定
36
4.4.1投资战略方案的制定
37
4. 4.2筹资战略方案的制定
38
4. 4.3运营成本战略方案的制定
43
第5章ZC建工集团财务战略体系推进的保陣措施
46
5.1财务S念转 46
5.1.1由财务核算转向财务管理
46
5. 1.2由事物型管理转向知识型管理
46
5.1.3由独立工作转向协同工作
47
5. 2建立统一的预算预警财务管理体系
47
5. 2.1财务预算制度管理
47
5.2.2财务预餐机制
::
48
5.3建立资金集中管理机构与制度
48
5.3.1规范资金使用 48
5. 3.2发挥资源配置提高资金使用效率
49
5. 3. 3増强偿债能力和融资能力
49
5. 4建立股东高管与财务共同决策制度
49
5.4.1增加子公司财务决策权,加大监控力度
49
5. 4.2建立由财务发起股东共同决定的筹资方案
49
5. 4.3建立财务盟督评价董事会共同决定的投资方案
50
5. 5人员体系构建与管理
50
5.5.1人力资源管理 50
5.5.2核心财务人员战略管理
50
5. 6建立企业文化体系
51
5. 6.1建立健全企业文化建设机构
51
5.6.2利用各种互联网渠道,加强企业文化推广
51
5.7信息及智能化与创新管理
52
5.7.1信息化与智能管理
52
5.7.2技术管理创新 52
第六章结论 53
参考文献 54
致谢 56
V
西北大学硕士学位论文
第1章导论
1.1选题背景及意义
1.1.1选题背景
自2008年经济危机之后,世界经济发展放缓,国
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