【作者】 吴俊；

【导师】 田志龙；

【作者基本信息】 华中科技大学 ， 工商管理， 2008， 硕士

【摘要】 财务管理作为企业管理的重要组成部分,渗透到企业的各个环节之中,直接关系到企业的生存与发展,而且随着企业战略管理的发展,也要求财务管理必须站在长远战略目标服务的高度组织和开展活动,而财务分析作为财务管理的基础,其重要性也越来越突出,贯穿整个战略管理过程。如何有效的将财务分析运用到企业战略管理过程中成为企业决策者所关心的问题,本文就是研究在实际的企业战略管理中企业是如何充分利用财务分析这一工具的。本文通过案例研究以国内最具影响的光器件生产厂商之一——华兴股份有限公司(以下简称华兴公司)的战略管理及财务数据为依据,以现代企业战略管理理论、财务管理理论为指导,对财务分析如何在企业战略管理中发挥作用进行了探索性研究。本文介绍了企业战略体系及财务管理的发展,分析了财务管理与战略管理的互动性,并说明了在企业战略管理中如何运用财务分析,同时通过华兴公司战略的回顾及华兴公司未来战略的预测中是如何运用财务分析的说明,提出在企业战略管理中应充分利用财务分析工具为企业战略管理服务,从而使财务分析成为企业战略管理的有效支撑,对今后企业如何在战略管理中有效的利用财务分析有一定借鉴作用。更多还原

【Abstract】 As the most important part in business management, financial management penetrates every links and has a direct bearing upon the survival of the enterprise. With the development of business strategic management, we should organize and develop activities by adopting a forward-looking approach in financial management. At the same time, as the basic of financial management, financial analysis plays a more and more predominant role and continues throughout the course of strategic management. It becomes a matter of concern to decision-maker that how the financial analysis is used to the process of business strategic management. And that is the point of this paper to study.This dissertation bases on the strategic management and financial data of Huaxing Co., one of the most influential manufacturers of optical devices in China, and uses the modern enterprise strategic management’s theory, as well as the financial management theory, as a guide. The author studied the project of how to use financial analysis into business management. This paper presents the system of business strategy and the development of financial management, and it analyzes the interaction between financial management and strategic management, and it explains how to use financial management in business strategic management. In addition, through the explanation of the using of financial analysis in the Huaxing Co.’s strategic management, this paper proposes that in the strategic management should make full use of financial analysis tools for their services, so that it can make the financial analysis as the effective support of the strategic management. This dissertation has certain reference function for using financial analysis in the business strategy in the future.更多还原