【作者】 岳耀奎；

【导师】 韦德洪；

【作者基本信息】 广西大学 ， 工商管理， 2007， 硕士

【摘要】 在现代企业战略管理中，财务战略及其管理能力和水平是企业各方面能力的综合体现。企业的技术开发、服务、生产和营销均要以资金的支持为后盾，有了健全的财务体系和有利的融资、投资战略及有效的财务控制措施，企业的发展战略才能顺利地实现，任何企业都不例外。SD企业是中国的典型企业，从事印染产品的生产和销售，产品主要销往非洲市场。从一个国有企业逐渐改制为股份制企业，原有的企业管理理论己无法满足企业管理的实际需要。因此，企业管理者和理论研究人员开始把目光投向“战略”二字，即对企业实行战略管理的方法。文章正是从企业战略与财务战略关系入手，在对财务战略的含义与特性进行界定的基础上，得出成功的企业财务战略必定是以企业战略目标为导向，以财务资源为基础，并以此作为基本分析框架，对财务战略的过程——财务战略分析、财务战略选择、财务战略实施、财务战略控制和财务战略评价进行了分析，将传统财务控制扩展到财务战略控制的高度。企业财务战略的制定，需要考虑到企业外部环境以及企业内部条件等诸多因素，结合企业的实际情况，试图为解决SD企业财务战略管理中存在的问题提供新的思路与新的方法。更多还原

【Abstract】 In the modern enterprise strategy management, the financial strategy and its management ability as well as the level are the synthetic manifests of various aspects ability of the enterprise. The development strategy of enterprise can be carried out smoothly with wholesome financial system and favored financing、the investment strategy and the effective financial controlling measures because enterprise’s technical development、the service the production and the marketing must take the fund support as a backing, no enterprise is exceptional.The SD enterprise is China’s typical enterprise, which mainly is engaged in manufacturing and selling of the product of the printing and dyeing industry, and the majority of its product is sold in African market. Gradually changed the system from a state-run enterprise to the privately operated enterprise, the original corporate management theory oneself is unable to satisfying with the actual need. Therefore, the company superintendents and the theory researchers turn their vision around the "strategy" two characters, namely implementing the strategic management to the company. This article is precisely obtains from the enterprise strategy and the financial strategy relations, obtaining the successful financial strategy is take the enterprise strategic target as the guidance taking the financial resources as the foundation and the basic analysis frame, which is basis of defining the financial strategy meaning and the characteristic. Analyzing the process of financing strategy—the analysis of financing strategy, the selection of financing strategy and the implement of financing strategy ,controlling of financing strategy, the appraisal of financing strategy, and expanding the traditional finance controlling to the financial strategy controlling.The constituting of enterprise financial strategy needs to consider many factors with the enterprise external environment as well as the interior condition of enterprise and so on. This article unifies the SD enterprise the actual situation to attempt to solve the problem which exist in the SD enterprise financial strategy management and provides the new mentality and methods.更多还原