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论文编号：	12955
作者编号：	2320190694
上传时间：	2021/12/14 21:41:24
中文题目：	高新技术T公司财务策略优化研究
英文题目：	Research on the Financial Strategy of the T High-tech Enterprises
指导老师：	李莉
中文关键字：	高新技术企业；财务策略；财务战略矩阵
英文关键字：	High-tech Enterprises; Financial Strategy; Financial Strategy Matrix
中文摘要：	2020年1月，武汉爆发新冠肺炎疫情的突发性公共卫生事件，疫情冲击着各行各业，对各个行业均产生了重大且深远的影响。随着国内疫情形势稳定，后疫情时代，绝大多数企业将面临全新的市场竞争环境和发展机遇。如何在后疫情时代把握市场机遇，制定符合宏观环境和企业自身情况的发展战略和财务策略，将是决定企业能否生存发展的重要问题。本文以财务策略为核心和切入点，选取受疫情影响极大的高新技术企业T公司作为案例企业，对其现行财务策略进行优化设计，提升公司的可持续发展能力。T公司作为高新技术企业，拥有多项专利技术，在行业中具备技术优势，有一定的代表性。 本文采用文献研究、案例研究和实地调研相结合的方法，以T公司财务策略为研究对象，发现其经营中财务策略出现的问题，并结合后疫情时代T公司所在行业的发展情况，对原有财务策略进行优化设计，最后得出研究结论。第二章主要梳理高新技术企业和财务策略的相关理论，为后续公司财务策略优化设计提供理论基础。第三章首先对T公司所在行业环境和财务战略进行分析，对T公司2013年至2020年的财务数据和经营情况做详细分析，然后总结T公司现有财务策略的实施情况，并分析其所在的问题。第四章结合第三章的分析结果，构建T公司2013年至2020年财务战略矩阵，并分别对投资策略、融资策略和营运分配策略提出优化设计方案，第五章为优化的财务策略的执行提供保障措施。 本文研究发现，2020年疫情期间，T公司成功把握住了难得的市场机遇，经营业绩有了大幅度提升。但T公司现行的财务策略难以符合公司后疫情时代的经营发展需求，本文需结合公司实际情况及行业环境对公司的财务策略提出优化建议。首先，针对公司的投资策略，需要保持适当有度的资金投入，继续增加对新技术和新产品的研发投资，并根据不同的方法进行投资决策。其次，就融资策略而言，需进一步完善公司的资本结构，改变过往单一方式融资的模式，引入多种融资渠道，降低融资成本。最后，针对公司的运营策略，加强对存货、应收账款与成本费用的管理，优化净利润率与资产使用效率，提升盈利水平。 通过对T公司进行案例分析，本文发现公司需要根据总体战略部署及时制定相匹配的财务策略，才能有效提升产品的创新程度，激发新的利润增长点。本文的研究发现对高新技术企业财务策略优化具有一定的启发性和借鉴性。
英文摘要：	In January 2020, the COVID-19 public health emergency broke in Wuhan and the epidemic impacted all walks of life with a significant and far-reaching impact on all industries. With the stable epidemic situation in China, the vast majority of enterprises will face a new market competition environment and development opportunities in the post-epidemic era. How to grasp the market opportunities and formulate development strategies and financial strategies in line with the macro environment and the enterprise's own situation in the post-epidemic era will be an important problem to determine whether enterprises can survive and develop. Taking the financial strategy as the core and the entry point, this paper selects a high-tech enterprise Company T greatly affected by the epidemic as the case enterprise to optimize and design its current financial strategy for enhancing the sustainable development ability of the company. As a high-tech enterprise, Company T with a number of patented technologies has technical advantages in the industry and a certain representative. This paper adopts a combination method of literature research, case study and field investigation, taking the financial strategy of Company T as the research object. It found the problems of financial strategy in its operation and combined with the development of Company T's industry in the post-epidemic era to optimize and design the original financial strategy, and finally drew the research conclusion. Chapter II mainly sorts out the relevant theories of high-tech enterprises and financial strategies to provides the theoretical basis for the follow-up optimization and design of the company’s financial strategies. Chapter III first analyzes the Company T’s industry environment and financial strategy, makes a detailed analysis of the financial data and the operation situation of the Company T from 2013 to 2020, then summarizes the implementation of Company T’s existing financial strategy and analyzes its existing problems. Chapter IV combines the analysis results of Chapter III to construct the Company T’s financial strategy matrix from 2013 to 2020 and puts forward optimization and design scheme for investment strategy, financing strategy and operation assignment strategy respectively. Chapter V provides safeguards measures for the implementation of the financial strategy. This study found that Company T successfully grasped the rare market opportunity and its operating performance was greatly improved during the epidemic period in 2020. But Company T's current financial strategy is difficult to meet the company’s operation and development needs in the post-epidemic era. This paper needs to optimize the company's financial strategy based on the company's actual situation and the industry environment. First, in terms of the investment strategy, we should continue to invest part of the funds appropriately, increase the investment in the research and development of new products and new technologies, and make investment decisions according to different methods. Second, in terms of financing strategies, we should further improve the capital structure of the company, change the past mode of single-way financing, introduce a variety of financing channels and reduce financing costs. Third, in terms of the operating strategy, we should improve the management of accounts receivable, inventory and costs, improve the efficiency of the company's asset use and net profit rate, and the overall profitability of the company. Through the case analysis of Company T, the company is only by timely formulating and implementing appropriate financial strategies according to its overall strategy to constantly improve the degree of product innovation, create new profit growth points for the company and achieve sustainable development, which also has certain reference significance and inspiration effect for Chinese high-tech enterprises.
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