神华黄骅港务公司未来财务规划探究

　　摘 要

　　在现代企业管理中企业财务战略的研究已经成为重要研究内容，在经济国际化和国内改革的大环境下，现代企业所面临的管理环境越来越复杂且多变，一个依托于企业总体战略、适应企业外部及内部环境、顺应促进企业发展的财务战略，对于维持企业的可持续发展是十分必要和重要的。

　　国际贸易和物流行业正在飞速发展，港口在其发展中占有十分重要的地位。顺应环境，我国的港口行业也正在积极发展当中，港口带来了巨大的经济效益，国家也执行港口发展带动沿海整体发展的重要发展战略。在经济一体化的市场环境中，中国港务业机遇和挑战并存，因此，更需要通过适合的企业财务战略，保障企业活力、提高企业的竞争力和综合能力。本文研究的是神华黄骅港务公司的财务战略。作为我国新兴的现代化港口航运企业，神华黄骅港务有公司负责黄骅港的开发、建设和运营，黄骅港是我国西煤东运第二条大通道的出海口，也是神华系统工程的重要构成部分。

　　本文以企业战略和财务战略的相关理论作为基础，通过研究国内外财务战略的相关着作、文献，对神华黄骅港务公司外部、内部财务战略环境进行了分析，同时借鉴国内外港口的财务战略经验和方法，为神华黄骅港务公司制定一个符合总体战略目标的财务战略，促进其今后的发展。基于神华黄骅港重要的经济地位，其财务战略研究在这一行业中也具有代表意义，希望借通过分析研究神华黄骅港务公司财务战略情况，能够在港口的实际经营管理中有效运用财务战略思想，能够为科学进行港口财务管理提供参考，为建立完善一套针对性较强的适合我国港务业发展的财务战略发展体系奠定基础。

　　关键词 财务战略 筹融资 神华黄骅港

　　Abstract

　　For the research on enterprise financial strategy is an important research field of modernenterprise management, in the background of economic globalization and domestic reform,the modern enterprise in the complex, changing management environment, for the sustainabledevelopment of enterprises, from the point of view of the enterprise itself, it is very necessaryand important to develop a consistent with the internal and external environment, enterprisesupport the overall strategy for enterprise development, the enterprise financial strategy.

　　The port plays an important role in international trade and logistics industry, China's portindustry is under active development, with the port development driven coastal overalldevelopment is the important development strategy of China's current economic benefitsbrought by port, be obvious to people. In the economic integration of the market environment,China port industry opportunities and challenges, therefore, need more through the enterprisefinancial strategy suitable, guarantee the vitality of enterprises, improve the competitivenessof enterprises and comprehensive ability. This study is the Shenhua Huanghua Port LiabilityCompany's financial strategy. As China's emerging modern port shipping company, ShenhuaHuanghua port Huanghua port company responsible for the operation, the port of Huanghua isChina's second west east coal a major thoroughfare to the sea, and is an important part ofShenhua system engineering.

　　In this paper, based on the related theories of enterprise strategy and financial strategy,the financial strategy research at home and abroad related books, literature, the ShenhuaHuanghua Port Liability Company external, internal financial strategic environment areanalyzed, at the same time, learn from experience and methods of financial strategy ofdomestic and foreign ports, the formulation conforms to its overall strategic objectives for thefinancial strategy, promote its future the development of. Shenhua Huanghua port economicstatus based on important, the research on the financial strategy in the industry hasrepresentative meaning, hope through the study and analysis of Shenhua Huanghua PortLiability Company's financial strategy, can effectively use financial strategy thought theactual management in port, can provide a reference for scientific port of financialmanagement, to set up a perfect one set of financial strategy development system of strongsuitable for China's port industry development to lay the foundation.

　　Keywords Financial strategy financing Shenhua huanghua port

    目 录

　　第 1 章 绪 论···························································································································1

　　1.1 研究背景和意义············································································································· 1

　　1.2 国内外相关研究现状····································································································· 2

　　1.2.1 国外研究现状·········································································································· 2

　　1.2.2 国内研究现状·········································································································· 3

　　1.3 研究思路及研究方法····································································································· 4

　　1.3.1 研究思路·················································································································· 4

　　1.3.2 研究方法·················································································································· 6

　　第 2 章 相关理论基础·············································································································7

　　2.1 企业战略理论 ················································································································ 7

　　2.2 企业财务战略相关理论·································································································· 7

　　2.2.1 财务战略的概念及内容·························································································· 7

　　2.2.2 财务战略的分类······································································································ 9

　　2.3 财务战略与企业战略的关系 ····················································································· 11

　　2.3.1 企业总体战略决定财务战略··············································································· 11

　　2.3.2 财务战略在企业战略中的地位和作用······························································· 11

　　第 3 章 战略环境分析···········································································································13

　　3.1 神华黄骅港务公司概况······························································································· 13

　　3.2 外部环境分析··············································································································· 13

　　3.2.1 宏观环境分析······································································································· 13

　　3.2.2 行业环境分析······································································································· 16

　　3.2.3 竞争对手分析······································································································· 16

　　3.2.4 外部环境 EFE 矩阵分析 ··················································································· 17

　　3.3 内部环境分析··············································································································· 18

　　3.3.1 公司财务管理现状······························································································· 18

　　3.3.2 企业资源分析······································································································· 20

　　3.3.3 企业能力分析······································································································· 21

　　3.3.4 内部环境 IFE 矩阵分析······················································································· 22

　　第 4 章 财务战略制定···········································································································24

　　4.1 企业总体战略··············································································································· 24

　　4.1.1 总体战略内容······································································································· 24

　　4.1.2 总体战略目标······································································································· 24

　　4.1.3 公司总体战略对公司财务的要求······································································· 25

　　4.2 SWOT 分析······················································································································ 25

　　4.2.1 机遇······················································································································· 25

　　4.2.2 威胁······················································································································· 26

　　4.2.3 优势······················································································································· 27

　　4.2.4 劣势······················································································································· 28

　　4.3 财务战略备选方案······································································································· 28

　　第 5 章 神华黄骅港务公司财务战略方案选择···································································33

　　5.1 国内外主要港口财务战略经验及启示······································································· 33

　　5.1.1 国外港口财务战略经验及启示··········································································· 33

　　5.1.2 我国港口财务战略经验及启示··········································································· 35

　　5.2 战略方案 QSPM 矩阵分析····························································································· 36

　　5.3 神华黄骅港务公司财务战略制定方案······································································· 38

　　5.3.1 筹资战略制定方案······························································································· 38

　　5.3.2 投资战略制定方案······························································································· 38

　　5.3.3 股利分配战略制定方案······················································································· 39

　　第 6 章 神华黄骅港务公司财务战略实施···········································································40

　　6.1 适应企业内外部环境··································································································· 40

　　6.2 构建实施组织结构······································································································· 40

　　6.3 完善财务战略相关制度······························································································· 40

　　6.4 加强战略思维教育······································································································· 40

　　第 7 章 结论与展望···············································································································42

　　参考文献···································································································································43