更新时间:04-29 (qiaohao)提供原创文章
摘要:现阶段,我国各类大小的企业发展迅速,受经济全球化浪潮的影响,企业对外部环境的把握越来越难。同时,随着企业不断扩大规模、提高管理水平、企业管理内部增加操作的复杂性,企业经营更加需要完整合理的战略系统规划,制定与实施正确的财务战略。然而企业也有其自身的生命周期,结合企业生命周期,制定与实施不同的财务战略对企业发展具有重大意义。
在本文中,采用理论研究和案例分析相结合的方法,第一部分从理论的角度叙述了企业生命周期和财务战略的相关理论研究;第二部分具体论述了企业的初创期、成长期、成熟期和衰退期财务特征以及财务战略选择;第三部分以浙江升华拜克生物股份有限公司为例,首先,根据企业生命周期理论分析浙江升华拜克生物股份有限公司的生命周期,将该公司的生命周期划分为三个阶段;其次分析和评价其不同生命周期阶段的财务活动以及财务战略。结合企业的生命周期理论来研究财务战略的制定,有助于企业不断适应环境的变化,最终实现企业的可持续发展。
关键词 企业生命周期;财务战略;筹资;投资;收益分配
Abstract:At present, all kinds of the size of the enterprise has developed rapidly in our country. Because of the influence of economic globalization, the grasp of the enterprise external environment is more and more difficult. At the same time, as companies continue to expand the scale and improve the management level, within the enterprise management to increase the complexity of the operation, business needs more complete and rational strategic planning, development and implementation of the right financial strategy. However, enterprise has its own life cycle, combined with enterprise life cycle, different financial strategy formulation and implementation of enterprise development is of great significance.
This paper adopts the method of combining theoretical research and case analysis. The first part is described from a theoretical point of view and the related theoretical study of the corporate life cycle and financial strategy choice. The second part discussed the initial, growth, maturity, and decline of enterprise financial characteristics and financial strategy choice. In the third part, this paper makes Zhejiang Shenghua Biok Biology co.,Ltd. as an example for further study. First of all, according to the enterprise life cycle theory analysis of Zhejiang Shenghua Biok Biology co., LTD. The life cycle of the company's is divided into three stages. Secondly to analyze and evaluate the different life cycle phase of the financial activities and financial strategy. Combined with enterprise life cycle theory to study the financial strategy, help enterprise constantly adapt to changes in the environment, and finally achieve the sustainable development of the enterprise.
Keywords Enterprise Life Cycle Finance Strategic Financing Investment Income Distribution