我国中小企业财务战略选择研究毕业论文.doc

毕业论文 （2010届） 我国中小企业财务战略选择研究 摘 要 现代企业财务面临着一个多元、动态、复杂的管理环境，企业财务管理不再只是财务管理的具体方法和手段，而是吸收了战略管理的原理与方法，从适应环境、利用条件的角度出发，充分重视财务的长远问题和战略问题。在中小企业资源相对缺乏的情况下，制定一个合适的财务管理战略，以合理配置有限的资源显得尤为重要。企业财务管理战略关注的焦点是企业未来财务活动的发展方向、目标以及实现目标的基本途径和策略，这是财务管理战略不同于其他各种战略的特性。企业财务管理战略的总体目标是合理调集、配置和利用资源，谋求企业资金的均衡、有效的流动，构建企业核心竞争力，最终实现企业价值最大化。实施企业财务管理战略管理的价值就在于它能够保持企业健康的财务状况，有效控制企业的财务风险。关键词：；Abstract Facing a modern corporate finance diverse, dynamic and complex regulatory environment, enterprise financial management, financial management is no longer just the specific methods and means, but rather absorbed the strategic management principles and methods to adapt to the environment, using the perspective of the conditions, full attention to the long-term financial issues and strategic issues. Resources are relatively scarce in the case of SMEs, the development of an appropriate financial management strategies to the rational allocation of limited resources is very important. Strategic financial management focus of future financial activities of the enterprise development direction, goals and the basic ways to achieve goals and strategies, financial management strategy which is different from the other characteristics of the various strategies. The overall financial management strategy is a reasonable goal of mobilization, allocation and use of resources, to seek a balanced enterprise funds, effective flow and build their core competitiveness, and ultimately maximize enterprise value. Implementation of the enterprise value of the strategic management of financial management is that it can maintain a healthy financial position of the company, effective control of the financial risk. This study uses empirical analysis, research results and by analysis of the data collected to explore the strategic choices of SMEs and the implementation of financial problems, mainly in Ningbo Sanjiang Shopping for the study, detailed analysis of survival and the Sanjiang Shopping The development of the financial situation