本科生毕业设计（论文）I摘 要在全球经济一体化的今天，各国企业所面临的运营环境发生了巨大的变化，这一方面给企业提供了机遇，同时也带来了风险企业为了能够生存，必须正确的进行发展战略的规划，而作为其重要组成部分的财务战略，更是尤为关键应依据企业生命周期发展阶段的不同特点，制定合理的财务战略本文采用理论研究与案例分析相结合的方法，从三大部分展开论述，结合实际案例说明其在企业中的重要作用第一部分，企业生命周期和财务战略理论概述该部分从理论上阐述了企业生命周期理论和财务战略理论的涵义，及其发展历程和影响因素等第二部分，基于企业生命周期的财务战略选择在这里，分别对企业的初创期、成长期、成熟期和衰退期企业的财务战略选择进行了具体论述第三部分，基于企业生命周期的财务战略案例分析——海信集团该部分以海信集团作为一个典型案例，对基于企业生命周期的财务战略进行进一步的研究分析，从而可以看出以企业生命周期为主线，从战略的角度来调整企业的财务行为对企业实现可持续发展具有至关重要的意义关键词：企业战略；财务战略；生命周期本科生毕业设计（论文）IIAbstractIntegration in the global economy today, the business operate environment facing great changes. It provides opportunities for enterprises, but also carries risks. Enterprises must plan the correct strategy for development in order to survive and as an important component of its financial strategy, it is particularly crucial. Enterprises should make a reasonable financial strategy based on the life cycle of the different characteristics of stages of development.This paper, I used the methods of theoretical research and case studies combination; discourse from three parts. Combine actual cases to illustration the important role of enterprises. The first part outlines the life cycle of business and financial strategy. In this part, it elaborates the meaning of the theory of the enterprise life-cycle and the financial strategy and its development process and impact factors. The second part is the life cycle of enterprise-based financial strategic choice. Here specifically discusses the strategic choice of corporate finance in start-up, growth stage, matures stage and the financial recession. The third part, it is based on the life cycle of business case to make an analysis of the financial strategy - Hisense Group. Taking the Hisense Group as part of a typical case, it gives the further research and andysis of the financial strategies of the life cycle of enterprises, which can be seen as the main line business of the life cycle, from a strategic point of view to adjust the financial behavior. That can be of paramount importance for the sustainable development is.Key words：：Corporate Strategy；Financial Strategy；Life Cycle本科生毕业设计（论文）III目 录第 1 章 绪 论...........................................................................................................11.1 选题依据....................................................................................................11.2 研究内容....................................................................................................2第 2 章 企业生命周期和财务战略理论概述.........................................................32.1 企业生命周期理论概述............................................................................32.1.1 企业生命周期理论的涵义...........................................................32.1.2 企业生命周期阶段的划分和特征...............................................42.2 企业财务战略理论概述............................................................................52.2.1 企业财务战略的涵义和特征.......................................................52.2.2 企业财务战略的类型及影响因素...............................................6第 3 章 基于企业生命周期的财务战略选择.........................................................83.1 初创期企业财务战略选择........................................................................83.2 成长期企业财务战略选择........................................................................93.3 成熟期企业财务战略选择......................................................................103.4 衰退期企业财务战略选择......................................................................11第 4 章 基于企业生命周期的财务战略案例分析——海信集团.......................124.1 海信集团生命周期分析..........................................................................124.1.1 海信集团初创期概述（1969-1982）.......................................124.1.2 海信集团成长期概述（1983-2002）.......................................134.1.3 海信集团成熟期概述（2003 至今）........................................144.2 海信集团基于企业生命周期的财务战略选择......................................154.2.1 成长期财务战略选择.................................................................154.2.2 成熟期财务战略选择.................................................................17第 5 章 结论与建议...............................................................................................21参考文献.................................................................................................................22致 谢.......................................................................................................................23附录Ⅰ.....................................................................................................................24附录Ⅱ.....................................................................................................................28本科生毕业设计（论文）1第 1 章 绪 论1.1 选题依据自 20 世纪 90 年代以来，财务管理在企业管理中处于中心地位已成为不争的事实。
伴随着全球经济一体化以及新经济时代的来临，市场环境变得越来越复杂多变，这就要求企业除了加强传统的财务管理方法的应用外，更重要的是要开展财务战略研究，要从战略的角度获得可持续盈利和创造新的竞争优势2000 年，“我国企业战略管理研究”被列为国家自然科学基金重点项目，更加说明了战略管理对企业的重要性正是在这样的历史背景下，战略观念被引入到了财务管理领域，将财务管理推进到了新的阶段，即财务战略管理阶段财务战略是新时期条件下对财务管理活动的客观要求，它吸收了战略管理的原理与方法，从适应环境、利用条件的角度出发，以谋求企业资金长期均衡有效的流动和配置、创造企业卓越财务能力为目标，通过分析企业理财环境的状况及发。