摘要
零售业是一国经济发展的晴雨表，也是近年来中国发展最快、最有生气的行业之一。2005年我国宣布零售业全面对外开放，仅两年开放时间，零售业就已成为我国经济发展中变化最快、市场化程度最高、竞争最为激烈的行业之一。外资零售企业进入中国的数量正逐步增加，并购重组、境外上市等成为行业热点。在零售业“内忧外患”的情况下，正确的企业战略对公司发展往往起到举足轻重的作用，而财务战略的选择，决定着企业资源配置的取向和模式，也由此决定了企业战略的实现与管理效率。
GB集团，作为广州百货零售业的龙头，经过多年的发展积累，尤其是目前旗下百货股份正紧锣密鼓筹备发行上市，它已发展成为广东省乃至全国知名的商业企业集团。本文将在其企业发展战略规划工作的基础上对处于变革和激烈竞争中的GB集团的财务战略做一些研究，以期在对其财务战略的定位、生成等方面做一些有益的尝试。
企业财务战略的生成是个系统工程，涉及企业的方方面面，如企业总体战略、对企业外部环境和内部环境进行分析、财务战略目标和定位等。本文首先对财务战略进行了概述，介绍了财务战略的定义和特征，与企业总体战略的关系以及财务战略的生成工具，指出了企业战略是制定企业财务战略的依据和基础，企业战略指导着财务战略以及其他职能战略的制定；接着，对GB集团的现状进行了分析，介绍了企业总体发展战略规划，并指出了总体战略对财务战略的要求；然后，对GB集团所处的内外部环境进行了详细地研究，采用SWOT方法分析了GB的优劣势，对GB集团财务战略进行了定位，指出内外部环境分析是财务战略生成的起点，财务战略定位为财务战略的生成指明了方向；最后，在此基础上，生成了GB集团包含投资、融资、资本运营的财务战略。指出融资战略取决于企业业务经营以及发展的需要，投资战略决定了企业的未来走势和竞争力，而出色的资本运营战略则能加速形成这种竞争力。
Retail industry is the barometer of a country's economic development, and it is also one of the fastest-growing and most dynamic industries in recent years in China. In 2005, China retail industry announced fully opened. Only two years past, it has become one of the fastest-changing, the highest level of market and the most fierce competed industries in China. The number of foreign-invested retail enterprises entering China is gradually increasing, and merger, reorganization and IPO becoming very hot in this industry. In these circumstances, the right enterprise strategy often plays a decisive role to the development of a company. However, the right choice of financial strategy determines the enterprise's orientation and resource allocation. Therefore, the financial strategy weighs heavily for the effectiveness of decision management and making the corporate strategy come ture.
GB Group, the leader in Guangzhou retail industry, existing for many years, has grown into a well-known business enterprise groups in Guangdong province and Great China under the preparation of the IPO of it's son company. This paper discusses the financial strategy of GB Group on the basis of the planning of the enterprise strategy.
Making the Financial Strategy is a systematic engineer, which is involved in various aspects, such as the overall enterprise strategy, the external environment and internal environment analysis, the strategic objectives and the financial orientation. This paper first outlines the financial strategy, the definition and it's characteristics, the relations with the overall enterprise strategy and the methods of making financial strategy.Then, make an analysis of the situation of the GB Group, introduced the overall develop Strategy plan and pointed out the demand of overall strategy to the financial strategy; Then, make a study on the internal and external environment.Using SWOT method to analyze the advantages and disadvantages of GB Group and to make an orientation of the financial strategy. Financial Strategy as specified in the formation of strategic financial direction; Finally, on all these basis, developed the whole Financial Strategy of GB Group which include financing strategy, investing strategy and the operation of financial capital strategy. The Financing Strategy depends on the development of a business enterprise; The Investing Strategy decides the future development and competitiveness of a business enterprise; The outstanding capital and operating strategy can speed up the formation of such competitiveness.
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