I 摘要 财务战略主要是公司筹集发展资金、规划投资项目和收益分配活动的依据，是公 司战略的重要组成部分，对公司生产经营活动具有重大影响。当前我国市场环境日新 月异，市场经济快速增长，仍然有大量公司因为财务战略失误走向破产灭亡。随着世 界经济交流融合日益加深和国家“一带一路”发展战略的稳步推进，我国进出口贸易 总量逐年上升，这给农产品外贸公司带来了新的发展契机。另一方面，由于我国农产 品行业人口红利逐渐消失、农产品附加值与欧美国家相比较低。同时，由于欧美等国 外贸政策变化等不利因素影响，一些综合实力较弱的农产品外贸公司面临的生存和竞 争压力越来越大。因此，发现公司现有财务战略中存在的问题并及时对其优化，对于 公司实现营业收入稳步增长和提高自身竞争能力具有重要战略意义。 本文以农产品外贸公司BASM公司为研究对象，运用财务战略理论及方法，对BASM 公司财务战略进行优化研究。首先本文梳理了当前国内外财务战略相关知识，为后文 研究奠定理论基础。其次对BASM公司财务战略分析，包括BASM公司的基本情况介绍， 公司财务战略现状、存在问题以及原因分析。然后对BASM公司财务战略优化设计。 从内外两个层面分析了公司面临的环境。其中，外部环境分析主要运用“PEST”分析 法和“波特五力”模型；内部环境分析是以分析BASM公司近五年的财务状况作为切 入点。通过构建BASM公司财务战略矩阵，明确公司当前所处的象限位置。接着从原 则、思路以及方案三个角度全面探索BASM公司财务战略优化设计。最后从组织、制 度和技术三个方面对BASM公司财务战略优化提出相应的实施保障措施。希望通过本 文研究帮助BASM公司探索适合自身发展的财务战略。 关键词：BASM公司；财务战略；战略优化 山东理工大学士学位论文ABSTRACT II ABSTRACT Financialstrategyisthemainbasisforthecompanytoraisefundsinvestand distributeprofits,itisalsoanimportantpartofthecompany'sstrategywhichhasagreat impactonthecompany'sproductionandoperationactivities.Withtherapideconomic growthandthecontinuousdevelopmentrenewalofmarketenvironment,therearestilla largenumberofcompaniesgoingintoliquidationbecauseofthefinancialstrategic decisionerrors.Withthegradualdevelopmentofthe"onebeltoneroad"development strategyofthecountry,andalsowiththedeepeningoftheworldeconomicexchangesand integration.China'simportandexporttradehassteadilyincreasedwhichbrings developmentopportunitiestoagriculturalproductsforeigntradecompanies.Ontheother hand,Becauseofthedividendofagriculturalproductsindustryisdisappearingandaseries ofadversefactorssuchaslowaddedvalueofproductsandchangesofforeigntrade policiesinEuropeandAmerica.Thesurvivalpressureofforeigntradecompanieswith relativelyweakstrengthisincreasing.Therefore,itisofgreatstrategicsignificanceforthe companytofindouttheexistingproblemsinitsfinancialstrategyandoptimizethemin timetorealizethesteadygrowthofoperatingrevenueandtoimproveitscompetitiveness. ThispapertakestheagriculturalproductsforeigntradecompanyBASMasthe researchobject.Usingthetheoryandmethodoffinancialstrategytooptimizethefinancial strategyofBASMcompany.Firstofall,Thispapercombstheliteraturereviewonthe theoreticalandpracticalresearchoffinancialstrategyathomeandabroad,ithasa comprehensivegraspofthecurrentsituationofthecomprehensiveresearchofthetheory. Secondly,itanalyzesthefinancialstrategyofBASMcompany.Includingtheintroduction ofthebasicsituationofBASMcompany,thecurrentsituationofthecompany'sfinancial strategy,theexistingproblemsandtheanalysisofthecauses.Thirdly,optimizingthe financialstrategyofBASMcompany.Thispaperanalyzesthecompany'senvironment fromtheinternalandexternalaspects."Pest"analysisand"Porter'sfiveforces"modelare mainlyusedinexternalenvironmentanalysis.Theinternalenvironmentanalysisisbased ontheanalysisofthefinancialsituationofBASMcompanyinthepastfiveyears.By buildingthefinancialstrategymatrixofBASMcompany,thecurrentquadrantpositionof thecompanyisclear.Thenitexplorestheoptimizationdesignoffinancialstrategyof BASMcompanyfromthreeaspects:principlesideasandplans.Finally,fromthe organizationsystemandtechnologypointofview,thispaperputsforwardthe correspondingimplementationguaranteemeasuresfortheoptimizationofBASM 山东理工大学士学位论文ABSTRACT III company'sfinancialstrategy.Wealsohopethatthroughthisresearch,wecanhelpBASM companytofindasuitablefinancialstrategyforitsowndevelopment. Keywords:BASMCompany;FinancialStrategy;StrategicOptimization 山东理工大学硕士学位论文目录 IV 目录 摘要....................................................................................................................................I ABSTRACT.........................................................................................................................II 目录.................................................................................................................................IV 第一章绪论........................................................................................................................1 1.1研究背景与意义......................................................................................................1 1.1.1研究背景........................................................................................................1 1.1.2研究意义........................................................................................................2 1.2国内外研究现状......................................................................................................2 1.2.1国外研究现状................................................................................................2 1.2.2国内研究现状................................................................................................4 1.2.3研究评述........................................................................................................6 1.3研究方法和内容......................................................................................................7 1.3.1研究方法........................................................................................................7 1.3.2研究内容........................................................................................................7 第二章财务战略相关理论..............................................................................................10 2.1财务战略概述........................................................................................................10 2.1.1财务战略内涵..............................................................................................10 2.1.2财务战略内容..............................................................................................10 2.1.3财务战略类型..............................................................................................11 2.2财务战略矩阵........................................................................................................12 2.2.1财务战略矩阵原理......................................................................................12 2.2.2财务战略矩阵应用......................................................................................13 第三章BASM公司财务战略现状存在问题及原因分析.............................................15 3.1BASM公司基本情形概述.....................................................................................15 3.1.1BASM公司简介...........................................................................................15 3.1.2BASM公司组织结构...................................................................................15 3.1.3BASM公司人力资源状况...........................................................................16 3.1.4BASM公司生产能力...................................................................................17 3.2BASM公司财务战略现状.....................................................................................17 3.2.1筹资战略现状..............................................................................................17 3.2.2投资战略现状..............................................................................................20 3.2.3收益分配战略现状......................................................................................22 3.3BASM公司财务战略存在问题.............................................................................23 3