中小企业财务战略选择研究毕业论文

摘要

摘 要

随着我国经济的不断发展，市场经济模式逐渐成熟的大背景下，中小型企业在国民经济中占有越来越重要的地位，在推动我国经济发展中起着越来越重要的作用，企业经营状况的好坏会直接影响我国经济的平稳发展。在价值管理时代,战略思想在企业经营活动中扮演着十分重要角色，财务战略强调企业在决策时必须适合企业所在发展阶段,并符合利益相关者的期望。所以制定合理的财务战略成为公司规划企业未来，推动企业发展的重要一环，对企业而言有正确的财务战略具有重要的意义。

本文主要采用实证研究和规范研究相结合，归纳与演绎相结合的方法，综合运用管理学、会计学、经济学、统计学等相关理论，通过从各种文献获得的大量资料作为研究基础，以国内中小企业为基础，结合具体现状，较为深入地论述财务战略理论基础，较为细致地分析中小企业财务战略的现状、成因以及对策，并对选择财务战略提出了具有一定可操作性的政策建议，意在为我国中小企业财务管理提供理论解释，促进国民经济发展。

中小企业在可持续性发展道路上，必须选择实施与其不同发展阶段相匹配的财务战略，这样方能弥补其财务上存在的先天性缺陷，提升可持续性发展能力，这是中小企业做大做强的关键。中小企业在财务战略的安排上，应注意保持良好的资本结构，重视内涵发展，稳健理财，切忌盲目投资和分散投资，应积蓄财力并适时实现规模的扩大。

关键词：国民经济, 企业财务环境, 企业财务战略

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ABSTRACT

ABSTRACT

With the continuous development of our country's economy, the pattern is gradually mature in the context of market economy, small and medium-sized enterprise occupies more and more important position in national economy, in promoting China's economic development plays an increasingly important role, the stand or fall of enterprise operating performance will directly affect the smooth development of our country's economy.In the era of value management, strategic thinking plays a very important role in enterprise management activity, emphasis on enterprise financial strategy must be suitable for enterprise's development stage in decision-making, and meet the expectations of stakeholders.So set a reasonable financial strategy become company planning the future, an important link to promote the development of the enterprise, the right to the enterprise financial strategy is of great importance.

This article mainly USES the combination of empirical study and normative study, the combination of inductive and deductive method, the integrated use of management, accounting, economics, statistics and other related theory, through a large amount of information obtained from various literature as the research basis, on the basis of domestic small and medium-sized enterprises, combined with the specific situation, more deeply discusses the financial strategy theory foundation, a more detailed analysis of the current situation of small and medium-sized enterprise financial strategy, causes and countermeasures, and the choice of financial strategy has certain operability of policy Suggestions are put forward, to provide theoretical explanation for China's small and medium-sized enterprise financial management, promote the development of national economy.

Small and medium-sized enterprises (smes) on the sustainable development road, must choose to match with its different development stages of financial strategy, it can make up for the congenital defects existing in the financial, improving the capacity of sustainable development, it is the key to the small and medium-sized enterprises bigger and stronger.The arrangement of the small and medium-sized enterprises in the financial strategy, we should pay attention to keep a good capital structure, attach importance to connotation development, sound financial management, avoid blind investment and diversification, should be saving money and timely realize scale

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expansion.

Keywords: the national economy, the enterprise financial environment, the enterp

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