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1、.独创性声明本人声明所呈交的学位论文是本人在导师指导下进行的研究工作和取得的研究成果,除了文中特别加以标注和致谢之处外,论文中不包含其他人已经发表或撰写过的研究成果,也不包含为获得 天津大学 或其他教育机构的学位或证书而使用过的材料。与我一同工作的同志对本研究所做的任何贡献均已在论文中作了明确的说明并表示了谢意。46 / 46.学位论文作者签名：签字日期：年月日.学位论文版权使用授权书.本学位论文作者完全了解 天津大学有关保留、使用学位论文的规定。.特授权 天津大学 可以将学位论文的全部或部分内容编入有关数据库进行检索,并采用影印、缩印或扫描等复制手段保存、汇编以供查阅和借阅。同意学校向国家有
2、关部门或机构送交论文的复印件和磁盘。保密的学位论文在解密后适用本授权说明.学位论文作者签名：导师签名：.签字日期：年月日签字日期：年月日.中文摘要2009 年国务院 41 号文件关于加快发展旅游业的意见首次将旅游业定位于战略性产业,旅游产业的核心组成部分,长期为旅游产业发展做出巨大贡献的饭店业,在国家战略的大背景下,必将迎来新一轮的高速发展。世界知名的前十位国际饭店管理集团均已进入中国市场,并占据着 80%的高星级酒店利润。据不完全统计,目前已有 40 多个国际饭店管理集团 70 多个品牌进入我国,管理着1000 家左右的饭店。近年来各大国际饭店集团仍然在不断加快进入中国市场的步伐,这势必将导
3、致在未来几年里我国饭店业的激烈竞争。我国饭店业经过 30 多年的发展,我国饭店集团无论在规模上还是品牌影响力上均取得了不小的成绩,出现了像锦江、如家等国际知名饭店集团,但与国际饭店集团相比还有相当大的差距。饭店集团化的发展战略已成饭店业发展的必然趋势。如何运用财务战略的管理理论,为我国饭店企业在集团化的发展战略中赢得竞争优势是本文研究的目的。虽然财务战略管理理论与实务研究都已经取得了一定的成果,但目前针对我国饭店集团化发展的财务战略问题进行的研究文献很少。本文通过查阅大量期刊文献、专业书籍以及统计数据,运用企业生命周期理论,研究指出了我国饭店集团正处于集团化发展过程中的成长初期阶段,运用 PE
4、ST、SWOT 等分析工具,分析了我国饭店集团在该阶段所处的竞争环境、所具备的财务资源与能力,并重点研究了我国饭店集团的融资环境,进而结合财务战略管理理论及企业生命周期理论,系统全面的提出了我国饭店集团化目前应采取的财务战略,并对如何实施与评价财务战略做了简要论述。关键词：饭店；集团化；财务战略；发展模式.ABSTRACTIn 2009, the State Council document No. 41 On Speeding Up the Developmentof Tourism Opinions on tourism for the first time located in stra
5、tegic industry, astourism industrys core part, the hotel industry made great contribution to thedevelopment long-term for the tourism industry in the background of the nationalstrategy, will usher in a new round of high-speed development. The world famous top10 international hotel management group h
6、as already entered to the Chinese market,and holds 80% of the profits high star-rated hotels. According to incomplete statistics,there are more than 40 international hotel management group more than 70 brandscome into our country, the management with around 1000 hotels. In recent years theinternatio
7、nal hotel group continues to accelerate the pace of entering the China market,this certainly will lead to in the next few years the hotel industry in the fiercecompetition.The hotel industry in China after 30 years of development, our country hotelgroup both in scale and brand influence all have mad
8、e a lot of achievements, appearedas Jin Jiang international hotels group, Home inns hotels group and other internationalwell-known hotel group, but compared with the international hotel group is still a biggap. Hotel collectivization development strategy has become the inevitable trend ofthe develop
9、ment of the hotel industry. How to use financial strategy managementtheory, for our country hotel enterprise in the development strategy of the group togain a competitive advantage is the purpose of this study.Although financial strategy management theory and practice research have madesome achievem
10、ents, but at present financial strategic problems in research literature inour country hotel collectivization development is rarely. In this paper, throughconsulting a large number of periodical literature, professional books and statisticaldata, the use of enterprise life cycle theory, the study po
11、ints out our country hotelgroup is in the process of collectivization development growth initial stage, usingPEST and SWOT analysis tools, has analyzed our country hotel group in this stage inthe competition environment, have financial resources and ability, and mainly hasstudied our country hotel g
12、roup financing environment, then with a financial strategymanagement theory and the enterprise life cycle theory, the system overall proposed.our country hotel collectivization should be taken at present the financial strategy, andhow to implement and evaluation do financial strategy is briefly discussed.Key words：Hotel; Collectivization; Financial Strategy; Development Patterns;.目 录第一章 绪论 .11.1 研究的背景与意义 .11.2 国内外财务战略研究文献评述 .2 国外财务战略研究文献回顾 .2 国内财务战略研究文献回顾 .3 国内外财务战略研究文献评价 .41.3 本文研究框架 .4第二章 财务战略理论的概述 .62.1 财务战略的定义 .62.2 财务战略的内容 .6 融资战略 .6 投资战略 .
