华联建工集团财务战略研究

发布时间：2018-06-09 16:20

本文选题：建筑企业 + 财务战略　；参考：《中南大学》2013年硕士论文

【摘要】：我国建筑产业作为我国国民经济的支柱产业,发展迅速,产业规模和经营范围逐年提升。随着我国加入WTO和大型企业集团“走出去”战略的实施,我国建筑企业存在的不足不断显现,如法律法规还不健全、建筑企业基础管理薄弱、经营管理缺乏战略眼光、过度竞争导致利润低下、融资成本高企、业主行为不规范等等,与国际建筑企业在竞争力上仍存在不小差距。在此背景下,企业财务战略的制定显得尤为重要,它能按照科学合理的战略管理机制来经营和规划企业的投资、融资和收益分配等资金活动,对我国建筑业提升战略管理水平和国际竞争力具有十分积极的意义。论文紧紧围绕财务战略和公司战略,从财务战略的基本理论出发,介绍了企业战略理论发展和财务战略的影响因素理论,运用国内外相关理论分析了财务战略的内容,以及财务战略的一般程序,详细地介绍和分析了目标企业——华联建工集团的内外部环境,发展现状,战略规划等,特别对财务状况和财务战略现状进行了定性和定量的指标分析和对比分析,以全面评估集团现阶段的财务状况和财务战略水平。在对华联建工集团财务战略环境进行SWOT分析的基础上,本文指出华联建工集团的财务管理工作必须融入战略思维,找出适合集团理财环境和财务能力的全局性、长期性、创造性的财务战略谋划,从投资战略、筹资战略和收益分配战略三个方面以长远的战略大局眼光来重新规划集团财务战略工作,以期形成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各个方面,提供了一些适合华联建工集团的可行建议,试图构造一个适合建筑企业特点的财务战略体系。
[Abstract]:As the pillar industry of our national economy, the construction industry of our country develops rapidly, and the industrial scale and management range increase year by year. With China's entry into the WTO and the implementation of the "going out" strategy of large enterprise groups, the shortcomings of Chinese construction enterprises are constantly appearing, such as the imperfection of laws and regulations, the weak foundation management of construction enterprises, and the lack of strategic vision in operation and management. Excessive competition leads to low profits, high financing costs, non-standard behavior of owners, and so on, and there is still a large gap in competitiveness between international construction enterprises and international construction enterprises. In this context, the formulation of enterprise financial strategy is particularly important, it can according to the scientific and reasonable strategic management mechanism to manage and plan the enterprise's investment, financing and income distribution and other capital activities. It is of great significance to improve the level of strategic management and international competitiveness of China's construction industry. This paper focuses on financial strategy and corporate strategy, starting from the basic theory of financial strategy. This paper introduces the development of enterprise strategy theory and the theory of influencing factors of financial strategy, analyzes the content of financial strategy and the general procedure of financial strategy by using relevant theories at home and abroad. This paper introduces and analyzes in detail the internal and external environment, development status, strategic planning and so on of the target enterprise-Hualian Construction Engineering Group, especially the qualitative and quantitative index analysis and comparative analysis of the financial situation and the present financial strategy status. A comprehensive assessment of the Group's current financial position and financial strategic level. On the basis of SWOT analysis on the financial strategic environment of Hualian Construction Engineering Group, this paper points out that the financial management work of Hualian Construction Engineering Group must be integrated into the strategic thinking and find out the overall and long-term nature of the financial environment and financial ability suitable for the group. Creative financial strategy planning, from three aspects of investment strategy, financing strategy and income distribution strategy, from the long-term strategic perspective to re-plan the group's financial strategy, in order to form a guiding financial strategy system. Finally, this paper provides some feasible suggestions for Hualian Construction Engineering Group on the specific implementation and guarantee system of financial strategy, and tries to construct a financial strategy system suitable for the characteristics of construction enterprises.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F426.92

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