沃尔玛的财务战略.doc

西安培华学院本科毕业论文（设计） 2B105418-103527-薛永娟-沃尔玛百货公司财务战略应用探究-张建芳-讲师 PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT I 摘 要 要想实现企业可持续盈利能力最大化，就必须加强对财务战略的管理，这样有利于企业提高资金管理的效率，也可以使企业的财务资源得到合理配置，所以财务战略是企业战略组成部分中不可或缺的一部分。本文主要是通过对沃尔玛百货公司的财务战略应用探究，分析沃尔玛在发展过程选择各种财务战略对沃尔玛的发展的作用，并且通过SWOT分析法对沃尔玛财务环境进行分析选择这些财务战略的动机、原因，通过一些财务数据来表现沃尔玛选择的财务战略对企业的影响和效果，并对沃尔玛百货公司财务战略进行了评价。 关键词：财务战略；战略选择；战略评价 Abstract To achieve maximum sustainable profitability, we must strengthen the management of financial strategy, this will help enterprises to improve the efficiency of fund management, corporate finance can also make the rational allocation of resources, so financial strategy is a strategic part of the enterprise integral part. This article is mainly through the application of Wal-Marts financial strategy to explore, choose a variety of financial analysis of Wal-Mart Wal-Marts strategic role in the development process of development, and through SWOT analysis of Wal-Mart financial environment motive analysis to select these financial strategy, because through some financial data to the financial performance of Wal-Marts chosen strategy of the impact and effectiveness of the enterprise, and Wal-Mart financial strategy were evaluated. Keywords: Financial Strategy; strategic choice; strategic evaluation 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc393221815 引 言 PAGEREF _Toc393221815 \h 1 HYPERLINK \l _Toc393221816 1 财务战略概述 PAGEREF _Toc393221816 \h 1 HYPERLINK \l _Toc393221817 1.1 战略的含义 PAGEREF _Toc393221817 \h 1 HYPERLINK \l _Toc393221818 1.2 财务战略的确立 PAGEREF _Toc393221818 \h 2 HYPERLINK \l _Toc393221819 1.3 财务战略的类型 PAGEREF _Toc393221819 \h 2 HYPERLINK \l _Toc393221820 1.4 财务战略的选择 PAGEREF _Toc393221820 \h 3 HYPERLINK \l _Toc393221821 1.4.1 基于发展阶段的财务战略选择 PAGEREF _Toc393221821 \h 3 HYPERLINK \l _Toc393221822 1.4.2 基于创造价值或增长率的财务战略选择 PAGEREF _Toc393221822 \h 3 HYPERLINK \l _Toc393221824 2 沃尔玛的财务战略 PAGEREF _Toc393221824 \h 4 HYPERLINK \l _Toc393221825 2.1 沃尔玛公司概况 PAGEREF _Toc393221825 \h 4