Category Number： Level of Secrecy：
Serial Number：Student Number：52152346110
Master's Dissertation of Chongqing University of Technology
Under the background of market ransition
CD company financial strategy research
Postgraduate： ChenDongSheng
Supervisor： Prof.Li Ming
Degree Category： Professional Degree
Specialty： MBA
Research Direction： Financial Management
Training Unit： MBA Education Center
Thesis Deadline： March 24, 2018
Oral Defense Date： May 26, 2018
I
摘要
随着我国科技的进步，生产力水平比上世纪有了大幅度提高。无论是电子产业还
是制造业，都出现了产品过剩的局面，人们称之为“产能过剩”。在这样的大背景下，
人们最不希望看到的结果便是：金融危机的爆发。我国政府为了稳定经济增长，也采
取了一系列措施，但产能过剩问题仍然没有从根本上消除。为此，国家相关部分也采
取了一些对策，如经济转型战略的提出，也是应对产能过剩问题的策略之一。财务战
略作为国家提出的经济转型战略的一个重要组成部分，也成为实现企业自身战略目标
的关键要素。完善的财务战略体系有助于提高公司的抗风险能力
目前大部分财务战略学的文献都比较强调一般意义上的财务战略策略理论研究，
而很少就某一欧亿·体育（中国）有限公司在特定区域的财务战略策略进行研究。因此，从理论意义上来说，
在如何更好运用策略的研究方面，仍大有文章可做。如果能够在这方面的研究中取得
一些实际成果，那么，就可以为大型企业实施财务战略、丰富财务战略理论体系提供
理论参考，同时也可以给中小企业制订财务战略提供借鉴
本文在文献收集和企业调研基础上，采用文献研究法、案例分析法和实地调查法，
以CD公司为案例，研究了企业在市场转型背景下财务战略的优化问题。本文共分七
个部分。第一章为绪论，阐述了本文的研究目的、意义，介绍了国内外研究现状、研
究内容、方法和思路以及本文的创新点；第二章是理论基础，包括财务战略以及战略
管理理论；第三章对CD公司基本情况和财务战略近况进行了介绍，并对CD公司财
务战略内外部环境进行了分析；第四章分析了市场转型对企业战略及企业财务战略的
制订与实施的影响；第五章剖析了CD公司财务战略在投资、融资、运营等方面存在
的主要问题，并就战略思维、执行力、制度和管理等方面进行了原因分析；第六章是
基于市场转型背景下CD公司财务战略优化研究，阐述了优化思路与原则，提出了具
体的优化方案和强化措施；第七章为本文的研究结论
本文的研究力求对CD公司及科技企业的财务战略提供一些借鉴和参考，对增强
公司的适应能力和市场竞争力有所帮助。本文研究了市场转型背景下公司如何应对财
务困境的财务战略问题，并为CD公司设计了一套更加行之有效且针对性强的财务战
略
关键词：财务战略；科技企业；市场转型；战略优化
III
Abstract
With the progress of science and technology in China, the level of productivity has
been greatly improved than in the last century. In both the electronics industry and the
manufacturing industry, there has been a surplus of products, which people call
overcapacity. In this context, the most undesirable result is the outbreak of the financial
crisis. In order to stabilize the economic growth, the Chinese government has also taken a
series of measures, but the problem of overcapacity still has not been fundamentally
eliminated. To this end, the relevant parts of the state have also taken some
countermeasures, such as the strategy of economic transformation, is also one of the
strategies to deal with the problem of overcapacity. As an important part of the economic
transformation strategy proposed by the state, the financial strategy also becomes the key
element to realize the strategic goal of the enterprise itself. A sound financial strategy
system helps to improve the company's risk resistance.
At present, most literatures on financial strategy emphasize the general theory of
financial strategy, but seldom do research on the financial strategy of a particular industry
in a specific area. Therefore, from the theoretical sense, on how to better use of strategy
research, still can There is much fineness in. If we can get some practical results in this
field, we can provide a theoretical reference for large enterprises to implement financial
strategy and enrich the theoretical system of financial strategy, and also provide a reference
for small and medium-sized enterprises to formulate financial strategies.
Based on literature collection and enterprise investigation, using literature research
method, case analysis method and field investigation method, taking CD company as a
case, this paper studies the selection and implementation of financial strategy under the
background of market transformation. This article is divided into seven parts. The first part
is the introduction, describes the research purpose, significance, research status, research
contents, methods and technical route and the innovation of this paper; the second part is
about the related theories, including financial strategy, market competition and strategic
management theory; in the third part, the basic situation of CD company the financial and
strategic status were introduced, and the environment of financial strategy of CD company
were analyzed; in the fourth part, analyzes the influence of market transition on
formulation and implementation of the enterprise strategy and enterprise financial strategy;
the fifth part analyzes the main problems of CD company's financial strategy in investment,。。。。。。