摘要财务战略作为企业战略的一部分，在企业实现战略的过程中具有举足轻重的地位。财务投资战略关乎一个企业财务资源的合理分配，在多元化经营的企业集团中，财务投资战略显得更为复杂。那么，在多元化经营中，企业应如何识别现有财务资源并合理配置，这将是本文重点要解决的问题。65178

本文首先在前人研究的基础上深入剖析财务战略及财务投资战略的内涵，并结合多元化经营理论，探讨多元化经营与财务投资战略的内在关联。然后结合财务投资战略决策模型与多元化经营分析工具，构建了基于多元化视角的财务投资战略决策模型。并选取中粮集团进行案例分析，以此来探寻所运用模型的可行性，从而对多元化经营企业财务投资战略的制定提出建议。

毕业论文关键词  财务资源配置  财务投资战略  多元化经营   

毕业论文 外 文 摘 要

Title    Corporate Finance Investment Strategy   In the perspective of persification                                                

Abstract As a part of corporate strategy, financial strategy plays a decisive role in the process to achieve the enterprise strategy. Relating to the reasonable allocation of financial resources in persified enterprise groups, financial investment strategy appears much more complicated. So this paper will mainly discuss the problem regarding how a company should recognize and rationally allocate the existing financial resources in the persification.

Firstly, on the basis of previous studies, this paper analyzes the content of financial strategy and financial investment strategy, discussing the inherent relationship between persification and financial investment strategy from the perspective of persification theory. Then combining financial investment decision model and persification analysis tool, we construct financial investment strategy model based on persification theory. Moreover, this paper conducts a case study of COFCO group to explore the feasibility of the model, and thus makes some proposals about the development of financial investment strategy .

Keywords   Allocation of financial resources  Financial investment strategy  Diversification  

目次

1  绪论 1

1.1  研究背景 1

1.2  研究意义 2

1.3  研究思路 2

1.4  论文结构 2

2  相关理论与文献综述 4

2.1  财务战略的概念 4

2.2  财务战略与其他战略的关系 5

2.3  财务投资战略内涵、特征 5

2.4  多元化经营的内涵 6

3 基于多元化经营视角的财务投资战略决策模型分析 7

3.1 现有财务投资战略决策模型概述与评述 7

3.2 多元化经营的分析工具 10

3.3 多元化经营与财务投资战略的内在关联 11

3.4 财务投资战略决策模型：基于多元化经营视角 12

4 基于多元化经营视角的财务投资战略决策模型的案例应用 15