企业管理者在创业初期大都将精力集中在企业核心业务上，对企业内部专业性较 强的财务管理研究不够，一旦企业进入稳定期，对内部规范特别是财务规范的需求特 别明显。针对这种小微企业财务管理能力较弱而却有内在需求的特点，提供在管理、 财税等方面的信息分享及专业咨询的服务，为客户企业财务管理问题提供解决方案， 并在整合客户资源的过程中强化与客户合作的粘度，与客户企业共同成长。为了绘画 出本项目发展的蓝图，增强创业信心，同时让投资者更好的了解项目的前景，更好地 做出投资决策，需要对 LX财务管理咨询项目的商业计划进行研究。 本文首先论述项目的研究背景和意义并对项目的基本情况进行了阐述；接着采用 PEST 模型、波特五力竞争模型、SWOT 模型和 STP 营销理论等工具分析财务管理咨询 市场面临的机会和威胁，利用核心优势定位目标市场并制定营销策略，包括产品、价 格、渠道、促销策略，借此建立项目品牌知名度和实现发展目标；再次对项目的人力 资源管理做了规划说明，从而加强项目核心竞争力，保证项目的有效实施。 在以上分析的基础上，本还对项目进行财务计划与预测分析，通过对成本收 入预测和投资指标进行评价，测算出项目 NPV 为 520. 48 万元，贴现回收期为 2 年， 修正后内部报酬率为 47%。最后用敏感性分析定量分析投资风险及找出防范对策。研 究结果显示本项目投资经济效益明显，风险可控。 通过本项目的商业计划研究，为 LX 财务管理咨询项目吸引外部投资者投资提供决 策参考的依据，增加项目成功获得投资的可能性，以期达到投资者、客户、公司员工 的多方共赢。 关键词，财务管理咨询；商业计划书；财务计划与预测II ABSTRACT In the initial stage of pioneering，enterprise managers are likely to focus on core businesses of their enterprises，while attaching little importance to studying financial management which requires more specialty. Once the enterprises step into a stable phase ， the need to improve their internal norms ， especially financial policy，will become obvious. Due to the fact that small and micro businesses are relatively weak in their financial management and their need to change it，a series of ways like concrete operations in management ， finance and tax ， information sharing，as well as professional consultation service online and offline can be put forward to help the customer enterprises work out solutions ， and meanwhile strengthen the customer viscosity during the process of integrating customer recourses ， so as to help enterprises solve their problems and gain a win-win situation. In order to describe a development blueprint for the following project to boost confidence in starting a business ， and enable investors to have a better understanding of the prospect of this project so as to make more wise decisions，the study on the business plan of LX financial management consulting project is to be carried out. The thesis first discusses the research background and the significance of the project，along with an introduction of its basic information. In the following，tools such as PEST model ， Michael Porter’s Five Forces ， SWOT model ， and STP marketing theory are applied to analyze the chance and threat that financial management consultancy markets are faced with. By making full use of the core advantages ， target markets are to be located ， along with marketing strategies covering products，prices，channels，and promoting strategies developed. Based on this ， brand recognition of the project is expected to be built and the goal of development realized. In addition， plans and specifications for the human resource management of the project are made，aiming to enhance the core competitiveness of the project，and guarantee the effective application of the project. According to the above analysis，a financial plan of the project，with predictive analysis，is made. By evaluating the cost revenue forecast，and investment index， The Net Present Value (NPV) is calculated to be 5.2048 million yuan ， Discount Payback Period 2 years，and the internal return rate after revision after amendment 47%. In the end ， sensitivity analysis ， a quantitative risky analysis method ， is applied to analyze the investment risks and strategies. The result of the study reveals that the investment economic benefit of the project is significant，with controllableIII risks. The study on the business plan in this project will provide evidence in making decisions for LX financial management consulting project when attracting external investors，and increase the possibility of gaining successful investment，in order to realize a win-win situation for investors，customers and staff. Key words: Financial management; Business plan; Financial plan and forecastIV 目 录 摘要............................................................................................................................ I ABSTRACT .................................................................................................................. II 目 录 .......................................................................................................................... IV 第一章 绪 论..................................................................................................................1 1.1 研究的背景和意义 ..............................................................................................1 1.2 文献综述 ...........................................................................................................2 1.2.1 商业计划书编写方面 ................................................................................2 1.2.2 各种分析工具方面....................................................................................3 1.2.3 企业财务管理咨询方面 .............................................................................5 1.3 研究方法与内容 .................................................................................................6 1.3.1 研究方法..................................................................................................6 1.3.2 研究内容..................................................................................................6 第二章 项目概况 ...........................................................................................................9 2.1 项目的发起及产品 ..............................................................................................9 2.2 项目的特色工具 ............................................................................................... 10 2.3 咨询服务业务流程 ............................................................................................ 12 2.4 项目市场规划 ................................................................................................... 13 2.5 项目发展规划 ................................................................................................... 14 2.6 本章小结 ......................................................................................................... 15 第三章 项目环境分析...................................................................................................16 3.1 我国财务管理咨询欧亿·体育（中国）有限公司发展情况 ....................................................................... 16 3.2 宏观环境分析.................................................................................................. 17 3.3 欧亿·体育（中国）有限公司环境分析.................................................................................................. 20 3.4 项目 SWOT 分析 ............................................................................................. 24V 3.4.1 优劣势分析............................................................................................ 24 3.4.2 机会和威胁分析 ..................................................................................... 26 3.4.3 组合分析............................................................................................... 27 3.5 本章小结 ........................................................................................................ 28 第四章 项目市场定位与营销策略...................................................................................29 4.1 目标市场 .........................................................................................................