该课程依托计算机和互联网技术,使多国学员能够同步参与到MG项目中来。各个学员
均会进行管理层角色体验,模拟跨国公司的高层管理人员,组建团队,共同虚拟运营一
家生产企业。各个虚拟公司经过3年的运营,制定与实施企业的整体发展战略、市场营
销战略、产品生产战略和财务战略等方面的内容。在这一过程中,学员可以深化理解所
学的知识,进而培养作为公司高层管理者所必备的能力。

工孚公司是东北大学MBA学员参与MG项目时组建的一家虚拟公司,公司管理团
队共由六名MBA学员组成,分别负责制定和执行公司的总体发展、营销、生产以及财
务战略。公司设一名首席执行官、二名销售总监、二名生产总监和一名财务总监。公司
生产两种产品,分别为Fusion系列和Heart to Heart系列。每种产品都在美国、德国、
英国、日本、墨西哥和中国市场上销售。本人在该项目中担任工孚公司的财务总监,全
面参与了企业的管理与控制,并参与公司各项决策。

本文以工孚公司3年经营过程中的财务管理实践为基础展开论述。全文分为七章,
第一章的主要内容为引言,简要的介绍本文形成的背景、本文研究的主要内容和主要研
究方法。第二章的主要内容为财务战略理论概述,介绍财务战略的内涵与流程。第三章
的主要内容为工孚公司2011年至2013年的财务环境分析,包括外部环境分析和内部环
境分析。第四章的主要内容为工孚公司20112013年财务战略目标的选择与制定。第
五章的主要内容为工孚公司20112013年财务战略的实施,第六章的主要内容为工孚公
司20142016年财务战略的规划,第七章内容为结束语,是本人在参加MG课程中的
一些体会,以及对MG课程提出的一些建议。

关键词:MG;工孕公司;财务管理;战略管理;财务战略
II
东北大学硕士学位论文
Abstract
Research on Financial Management Strategy of Kungfu Co., Ltd.
under MG Environment
Abstract
MG (Management Game) is a management-training course for the enterprises, which is
opened by the Carnegie Mellon University of the U.S.A. The curriculum is based on the
computer and internet technology, so that students from many countries can all participate in
the MG project synchronously. Each student will act as a senior manager of a multinational
company.The students form a team, and work togther to operate a dummy company. Each
dummy company's operation lasts for 3 years.During this period,the students formulats and
implemented the overall enterprise strategy, marketing strategy, product strategy and financial
strategic. In this period, the students can deeply understand the knowledge they learned, and
cultivate themselves to acquire the necessary ability as a senior manager.
The reasons for me to choose MG are that one hand, students may further grasp the
knowledge they learned through using them, just like MG's feature that learing by doing “,
on the other hand, MG provides us a great chance to learn how to work as a team, thus we can
learn more from the other members through working together.
Norteast University's MBA students have founded. Kungfu Company, which is a dummy
company.The Kungfii's manage group consists of six students.The six students are differently
in charge of the general development,marketing,producing and finance strategy of the
company. During the process, I act the part of CFO in this company. The Kungfu company
manufactures two kinds of watches, one of which is called Fusion and the other is called
Heart to Heart. Fusion is a kind of popular product for younger customers and Heart to Heart
is a kind of topper product to which customers show both loyalty and sensitivity to its quality.
This article is based on Kungfu company's 3 years' financial management. The full text
is divided into seven chapters.The first chapter's main content is the introduction, which
briefly introduces the background of the article, what this article studies and the main research
methods. The main content of the second chapter is the theory of financial management
strategy, and the introduction of the connotation and process of financial management strategy.
The main content of the third chapter is tihe financial environment analysis of Kungfu
company from 2011 to 2013,including the external environment analysis and internal