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论文编号：	14643
作者编号：	2320213933
上传时间：	2024/6/5 16:26:44
中文题目：	战略转型下A公司财务策略研究
英文题目：	Research on the Company A''''s Financial Strategy under Strategic Transformation
指导老师：	刘志远；高玉章
中文关键字：	双碳目标；战略转型；财务策略；财务战略矩阵
英文关键字：	Dual carbon target; strategic transformation; financial strategy; financial strategy matrix
中文摘要：	自2020年“双碳”目标提出后，我国的能源结构正不断在调整，推动煤炭行业进行深度的结构调整和技术革新，促进行业向高质量、绿色、低碳的方向发展。A公司成立20多年，专业致力于煤炭行业，业务单一，在双碳目标影响下，公司决定进行多元化战略转型，希望通过技术升级和拓展业务范围实现公司的可持续发展。为了帮助公司实现战略目标，深入了解并评估当前的财务状况和财务策略实施情况，这对于A公司而言至关重要。因此，本文将研究以下问题：当战略发生变化时，财务策略能否适应整体战略的需求？现有的财务策略及其执行情况如何？是否有改进的空间及应采取何种方式去优化? 本文以处于战略转型期的A公司为研究对象，综合运用文献总结法、定性定量分析法和案例研究方法。在概述国内外研究现状及理论以及A公司战略转型过程的基础上，首先分析了A公司战略转型的原因。其次，从投资、融资、营运资金管理和股利分配四个方面深入探讨了A公司战略转型过程中的财务策略现状，采用财务指标分析法和财务战略矩阵综合分析法，评估了多元化战略下A公司财务策略的执行效果，并指出存在的问题。通过上述分析，本文发现A公司在转型过程中采用持续扩张的多元化投资策略、稳步增长的内部融资策略、适中的营运资金管理策略和中等的固定股利分配策略，存在投资策略存在投资效率低和缺乏完善的投资决策机制的问题；融资策略存在资本结构不合理和融资渠道单一的问题，营运资金管理策略存在应收账款周转率低的问题；股利分配策略存在股利分配策略与投融资策略不协同、股利支付率高的问题。目前的财务策略未促成企业战略目标，公司目前处在资金短缺、价值创造持续降低的状态中。 结合A公司目前的多元化战略和战略目标，给出相应优化建议和保障。希望通过A公司财务策略优化能进一步推动公司达成多元战略目标，同时也为我国其他企业的战略转型下财务策略的优化提供参考价值。
英文摘要：	Since the "Double carbon" target was put forward in 2020, China's energy structure is constantly adjusting, driving the coal industry to carry out in-depth structural adjustment and technological innovation, promote the industry to high-quality, green, low-carbon direction. Company A was established more than 20 years, specialized in the coal industry, single business, in the dual-carbon target, the company decided to carry out diversification strategy transformation, hope to achieve the company's sustainable development through technology upgrading and business expansion. Examining the business and financial environment from a strategic standpoint, as a means of arranging limited financial resources for companies to support their corporate strategy, is of great importance to company A. This article will explore the queries of whether the financial strategy level is in harmony with the implementation of the entire plan, the existing financial strategy and its effect on the execution, if there is an optimization area, and how to optimize it. In this paper, company A under the strategic transition period as the research object, a comprehensive use of literature summary, qualitative and quantitative analysis and case study methods. On the basis of summarizing the domestic and foreign research status and theories, and the process of strategic transformation of company A, this paper first analyzes the reasons of strategic transformation of company A. Secondly, from four aspects of investment, financing, working capital management and dividend distribution, this paper probes into the present situation of company A's financial strategy in the process of strategic transformation, using financial index analysis method and financial strategy matrix comprehensive analysis method, this paper evaluates the implementation effect of company A's financial strategy under diversification strategy, and points out the existing problems. Through the above analysis, this paper finds that company a adopts diversified investment strategy of continuous expansion, internal financing strategy of steady growth, working capital management strategy and fixed dividend distribution strategy, there are problems of low investment efficiency and lack of perfect investment decision-making mechanism in investment strategy, unreasonable capital structure and single financing channel in financing strategy, the working capital management strategy has the problem of low turnover rate of accounts receivable, dividend distribution strategy has the problems of uncoordinated dividend distribution strategy and investment and financing strategy, and high dividend payment rate. As a result, the current financial strategy has failed to achieve the strategic objectives of the enterprise, and the company is currently in a state of shortage of funds and continuous reduction in value creation. According to Company A's current diversification strategy and strategic objectives, give the corresponding optimization recommendations and guarantees. We hope that the optimization of company A's financial strategy can further promote the company to achieve multi-strategic objectives, and also provide reference value for other enterprises in our country under the strategic transformation of financial strategy optimization.
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