会计学院知识库

当今以大数据、人工智能、物联网等为代表的信息技术的发展促使我国制造 业进入了新的发展模式。在此环境下，家电企业作为传统制造业在激烈的市场竞 争中也面临转型以谋求更长远的发展。财务战略作为企业总体战略的重要组成部 分，其制定实施关乎企业未来的生产经营。因此，本文在家电产业转型时期，以 四川长虹电子控股集团有限公司（以下简称四川长虹）为研究对象，通过对四川 长虹现有财务战略中存在的问题进行优化，以期减少公司未来发展中遇到的财务 问题，为公司在激烈的市场竞争中谋求更好地发展。 文章详细阐述了财务战略和财务战略矩阵的相关理论研究，并且将财务战略 矩阵这一工具应用到四川长虹公司中。通过四川长虹的财务数据对其经济增加值 以及销售增长率与可持续增长率的差值进行计算，依据计算结果构建出其 2015-2019 年在财务战略矩阵中的位置。通过四川长虹在财务战略矩阵中所处位 置分析出公司存在的财务问题。最后结合四川长虹财务战略存在的问题，分别从 筹资、投资以及收益分配方面提出优化方案，保证调整后的财务战略能够帮助企 业实现可持续发展。同时，四川长虹的一些问题映射了中国家电行业的发展问题， 文章通过对该公司进行研究，为今后同行业的类似企业制定和实施财务战略提供 了借鉴。

Nowadays, the development of information technology represented by big data, artificial intelligence, and the Internet of things has prompted our country's manufacturing industry to enter a new development model. In this environment, home appliance companies, as traditional manufacturing industries, are also facing transformation in the fierce market competition in order to seek longer-term development. Financial strategy is an important part of the overall strategy of an enterprise, and its formulation and implementation are related to the future production and operation of the enterprise. Therefore, this paper takes Sichuan Changhong as the research object during the transformation of the home appliance industry, and optimizes the existing problems in the existing financial strategy of Sichuan Changhong in order to reduce the company’s financial problems for the company to seek better development in the fierce competition. The paper elaborated on the related theoretical research of financial strategy and financial strategy matrix, and applied the tool of financial strategy matrix to Sichuan Changhong Company. Based on the financial data of Sichuan Changhong, the difference between its economic value added, sales growth rate and sustainable growth rate is calculated, and its position in the financial strategy matrix for from 2015 to 2019 is constructed based on the calculation results. Through Sichuan Changhong's position in the financial strategy matrix, it analyzes the company's financial problems. Finally, combined with the existing problems in the financial strategy of Sichuan Changhong, we put forward optimization suggestions in terms of financing, investment and income distribution to ensure that the adjusted financial strategy can help the company achieve sustainable development. At the same time, some problems of Sichuan Changhong reflect the development problems of China's home appliance industry. Through research on the company, the paper provides a reference for similar companies in the same industry to formulate and implement financial strategies in the future.