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论文编号：	14517
作者编号：	2320213825
上传时间：	2024/5/31 15:49:03
中文题目：	M畜牧养殖集团的财务策略研究
英文题目：	Research on financial strategy of M Animal Husbandry Group
指导老师：	李莉
中文关键字：	现代养殖企业；财务策略；数据驱动
英文关键字：	Modern aquaculture enterprises; Financial strategy; Digital technology
中文摘要：	近年来，我国高度重视数字化发展，提出了数字中国战略，并将数字经济作为市场高质量发展的关键引擎。尤其是由国务院办公厅发出的《关于加快推进企业数字化升级工作的通知》等文件，清楚地强调了数字技术是企业未来竞争的关键领域。在数字化发展背景上，现代养殖业有三种驱动力：消费升级、移动互联网、产业升级转型。养殖产业数字化、智能化、产业一体化进程逐步加快，集中度越来越高。借助新型数字技术，与金融、交易、物流、通讯等行业进行深度融合，形成养殖产业数字化生态，是现代养殖企业实现健康、快速、持久发展的必要手段。 同时，随着数字技术时代的到来，企业管理者面临着复杂多变的内外部经营环境，管理决策的复杂系数和难度系数不断增加，这也要求了企业逐步进行数字化能力提升，在日常运营管理方面逐步走向精细化管理，以适应市场的变化。事实上，运用数字技术一方面可以提高企业的运行效率，另外一方面也提高了企业的运营难度。随着科学技术的飞速发展，大数据已为各行各业的运营和决策提供了强有力的支持，数字化凭借更加精确且可保留操作记录的特征，也必将成为企业财务管理优化的主要工具。因此，现代养殖企业应加强对财务策略的数字化应用投入，以期获得更好的效益，创造更高的价值，为企业长远发展奠定坚实基础。 本文以M集团为研究对象，对归属于现代养殖业的M集团财务策略的现状进行了分析。利用财务策略矩阵（EVA）对M集团的财务策略实施现效果做了综合评价，再根据上述现状分析和评价结果分析了财务策略中筹资策略、投资策略、营运策略，股利分配策略存在的问题及成因，再然后对存在的问题结合现代养殖的数字化背景进行分析，针对分析出财务策略问题提出优化建议，最后再归纳财务策略优化有效实施的保障措施。 本文分析得出了以下结论：从数字化财务策略的过程经验来说，现代养殖企业应以构建“价值创造型”财务为目标，以数字技术与财务管理深度融合为抓手，构建具有数据丰富化、处理自动化、风险洞察实时化、决策模型化等特征的数字化管理财务。同时需要采用行业先进技术提高信息化平台的数据应用能力，重视对人员的培养与能力建设。
英文摘要：	In recent years, China has attached great importance to digital development, put forward a digital China strategy, and regarded the digital economy as a key engine for high-quality market development. In particular, documents such as the "Notice on Accelerating the Work of Digital Upgrading of Enterprises" issued by The General Office of the State Council clearly emphasize that digital technology is a key area of future competition for enterprises. In the context of digital development, the modern aquaculture industry has three driving forces: consumption upgrading, mobile Internet, industrial upgrading and transformation. The process of digitization, intelligence and industrial integration of the aquaculture industry is gradually accelerating, and the concentration is getting higher and higher. With the help of new digital technologies, deep integration with finance, trading, logistics, communication and other industries to form a digital ecology of the aquaculture industry is a necessary means for modern aquaculture enterprises to achieve healthy, rapid and sustainable development. At the same time, with the advent of the digital technology era, enterprise managers are faced with a complex and changeable internal and external business environment, and the complexity and difficulty coefficient of management decisions are increasing, which also requires enterprises to gradually improve their digital capabilities and gradually move towards fine management in daily operation management to adapt to market changes. In fact, the use of digital technology on the one hand can improve the efficiency of the operation of enterprises, on the other hand, it also improves the difficulty of the operation of enterprises. With the rapid development of science and technology, big data has provided strong support for the operation and decision-making of all walks of life. With the characteristics of more accurate and can retain operation records, digitalization will also become the main tool for the optimization of enterprise financial management. Therefore, modern aquaculture enterprises should strengthen the investment in the digital application of financial strategies, in order to obtain better benefits, create higher value, and lay a solid foundation for the long-term development of enterprises. This paper takes M Group as the research object and analyzes the current situation of financial strategy of M Group which belongs to modern aquaculture industry. The financial strategy matrix (EVA) is used to make a comprehensive evaluation of the current effect of the implementation of M Group's financial strategy, and then according to the above status analysis and evaluation results, the existing problems and causes of financial strategy in financing strategy, investment strategy, operating strategy and dividend distribution strategy are analyzed. Then the existing problems are analyzed in combination with the digital background of modern aquaculture. According to the analysis of the problems of financial strategy, the optimization suggestions are put forward, and finally the safeguard measures for the effective implementation of financial strategy optimization are summarized. This paper draws the following conclusions: From the process experience of digital financial strategy, modern aquaculture enterprises should aim to build "value-creating" finance, take the deep integration of digital technology and financial management as the starting point, and build digital management finance with the characteristics of data enrichment, processing automation, real-time risk insight, decision modeling and so on. At the same time, it is necessary to use advanced technology in the industry to improve the data application ability of the information platform, and attach importance to the training and capacity building of personnel.
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