营企业发展战略的财务管理支撑体系

河南科技大学硕士学位论文中小民营企业发展战略的财务管理支撑体系姓名：刘海风申请学位级别：硕士专业：管理科学与工程指导教师：方德英20080501IIIIIISubject:SupportingSystemofFinancialManagementaboutMedium-smallPrivateEnterprises’DevelopingStrategySpecialty:ManagingScienceandEngineeringName:LiuHaifengSupervisor:FangDeyingABSTRACTStrategicmanagementisgettingmoreandmoreimportantfortheenterprisetotreattheuncertainty,dynamicpropertyandcomplexityofchange.Financialmanagementisthehardcoreofenterprisemanagement,theobjectiveofwhichistooptimizetheactionsoffinancialaffairsandobtaintheresultaswhatexpectedtoimplementbyfinancingactivitiesoftheenterprise,andisalsoabasicstandardtoevaluatewhetherthefinancingactivitiesoftheenterprisearereasonable.Thestudyonthemanagementoffinancialaffairsaffectsthestrategicmanagementoftheenterpriseandissignificanttheoreticallyandpractically.Mediumandsmallsizedprivateenterprisesofourcountryhavedevelopedrapidlyinresentyears,butonlyafewofthemhavebeenabletoaccomplishtheiroriginalcapitalaccumulation,growbigenterprisesinlargesize,withnormalizedmanagement,abundantcapitalandpowerfulmarketcompetitionintheirdevelopment,quiteafewofthemremainastateofhighbirthrateandmortality.Therearemanyfactorstoaffecttheirdevelopment,amongwhichthemanagementofenterpriseanditsfinancialaffairsmanagementaremaininternalfactorstoinfluenceitsdevelopment.Howtheenterpriseswillchoosethedevelopingstrategyhasturnedintotheresearchtaskofmanyscholars.Amongthefactorstoaffectthedevelopingstrategyofmediumandsmallsizedprivateenterprises,thedissertationchoosesthemanagementoffinancialaffairsasthestartingpointtostudyitsinfluenceontheenterprises,analyzethemanagingpatternsandmanagingobjectivesoffinancialaffairsofthemtoexploretherelationshipbetweenthem,whichhelpsimprovethemanaginglevel,maximizethefinancialaffairsobjectiveoftheenterprises.ThedissertationadoptsnormativeresearchtheoreticallyandcombinesthecurrentsituationofthemediumandsmallsizedprivateenterprisestoanalyzeandexplorescomprehensivelywhatfunctionsoffinancialaffairstheyshouldtakethepreferencetodeveloptosupportthemtoachievetheirstrategicobjectivesunderthegivenIVconditionsonthebasisoftheresultofsurveyofquestionnaire.Thedissertationincludesthreeparts.Thefirstpartsystematicallyanalyzesthedevelopmentpathsandstrategiesofthemediumandsmallsizedprivateenterprises,concludesonthebasisoftheresearchmethodswiththecombinationoftheoryandpracticeandputsforwardthesupportingviewsonthestudyframeworkandmanagementoffinancialaffairs.Thesecondpartdiscussesthetheoryofstrategicmanagementandobjectivedecisionoftheenterprises,clearsupandabstractsthefactorstoaffectstrategyoffinancialaffairsandsumsupthreemainsupportsforfinancialaffairsmanagementoftheenterpriseswiththemethodsofDelphi’squestionnaireinvestigationanalysis,qualitativeandquantitativeanalysis.Thethirdpartbringsforwardtheresultsofthisdissertationandhasaprospectaboutthefuturedevelopment.KEYWORDS:Medium-smallPrivateEnterprises,DevelopingStrategy,FinancialManagement,StrategicSupportDissertationType:AppliedBasicResearch1111.11.1.1[1][2]1949—195219521949116%210%1952—1957221957—1979219802007[3]420099%43038001.1.21.1,,2WTO31401342.1WTO239045641.1.31.(ThomasJ.Peters)6S,(structure),(sharevalue)(staff)(style)(skill)(system)[4]1[5]21532.123.16234171-1Fig.1-1Thebottlenecktofulfillmediumandsmallsizedprivateenterprisedevelopingstrategy1.1.4123481.2WTO1.2.12050[6][7]1.[8]50SWOT[9]2.2060-70[10]1962[11]/[12]1965[13]3.2080-904.19[14][15][16]1.2.2[17][18]9010[19]2004[20]2005[21]1.31111-2Fig.1-2Researchmethodsofcombingtheorystudy,surveyandanaiysisofwuestionnaire21222.12.1.11??2(Delphi)(Delphi)AB3CD132.1.21(A)B)254AB273870%684%3(1)20%44%36%2-12-1Fig.2-1Basicinformationofmediumandsmallsizedprivateenterprise(2)2-22-380%20%32%30%2142-2Fig.2-2Distributionofmanager’seducationalrecord2-3Fig.2-3Distributionofmanager’smajor(3)2-4Fig.2-4Problemsandchallengesfacedwithbymediumandsmallsizedprivateenterprise15(4)2-5Fig.2-5Activitiesdirectlyrelatedtoaccomplishmentofenterprisestrategicobjective2-518%(5)2-1Tab.2-1Evaluationofthemanagementofenterprisefinancialaffairs55.7%35.7%2.9%5.7%64.3%23.8%9.5%2.4%54.2%33.3%8.3%4.2%70.9%15.7%8.7%4.7%21655.1%13.3%10.2%15.7%56.2%32.9%6.8%4.1%43.8%21.9%26%8.2%15.1%58.9%20.5%5.5%2-1(6)25%29.6%19%15%2-6Fig.2-6Restrictiononthefulfillmententerprisestrategy2.1.31234172.22.2.12.2.22182.2.3[22][23]191.2.,,,,,,,,,,3.4.2.32.3.1[24][25]2202.3.22.3.32-7???????212-7Fig.2-7Structureandframeqorkofthestudy22232333.1[26]3.1.1[27]123123453.1.2123412243.1.31234123.1.43.2[28]1.[29]2.3253453.3WeishWhite[30]3.3.1263.3.2[31]3273.3.31234284,,[32]4.14.1.1[33][34]4.1.2294.21964GHermanson[35]2080,,,4.3,[36]12343041.52153095914.4,1[37]23?[38]314?5[39]4.51.[40]2[41]43234,53355.15.1.1=/=-/=/+11[42]rr1.1,r0.9,0.9r1.1,=+-*/,r1.1,,,,,,r0.90.9r1.15.1.234=/5.2[43]8090105355.35-1Fig.5-1Typesoffinancialrisks36[44]5.3.15.3.21234[45]5.4[46]5375.4.15.4.25.4.35.4.45.4.55.55.5.138[47]5-1Tab.5-1Cash-flowstatement5.5.2[48][49]539=/=/240-60%=/64066.11.2.3.6.21.2.3.41[1][M].200018[2][M]1997364-365[3]2007[M]2007[4]ThomasJ.Peters.RobertH.Waterman.Jr,Insearchofexcellenc