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随着互联网技术的不断发展,中国零售企业的经营模式也不断进步,如阿里、京东等都在探索新的商业模式,大润发、天虹等传统商超也努力在经济形势变革中改变自己,其中以永辉超市的转型尤为突出。所以本文以永辉超市为例,希望从商业模式的角度分析其驱动企业财务战略的过程,以此研究财务战略对企业财务绩效有何影响。

一般来说,企业要想有效地提升其价值,它的商业模式就必然需要与当下的市场经济和社会发展结合,财务战略的制定和选择也必须紧贴于企业的商业模式,从而能够使企业在竞争中获取更多的财务绩效。本文结合当前社会经济环境与时代背景，通过对相关文献的阅读分析，整合出商业模式的三要素，即盈利驱动、价值创造和资产配置。并以此为出发点，分析商业模式与财务战略、财务战略与财务绩效的关系，以此构建出商业模式、财务战略、财务绩效研究框架，为下文的分析打造出一条清晰的逻辑思路。永辉超市所属零售行业，本文针对零售超市行业分析其外部环境与发展前景，结合案例企业永辉超市的实际情况明确其商业模式的特点和优势，以上述三者关系研究框架为逻辑指导，探究永辉超市商业模式对企业财务战略的驱动作用和财务战略对财务绩效的影响效果。通过对永辉超市相关财务绩效指标进行计算，将财务战略对企业财务绩效的影响数字化，进而反映出永辉超市财务战略的具体执行效果。并以此为依据，对永辉超市的财务战略进行评价。

本文以永辉超市为案例公司,在现有学者研究基础上，整理出模式、战略、绩效三者的研究框架，并探究之间的逻辑关系。期望本文的研究，在目前的经济环境下能够为我国零售企业在财务战略制定和实行方面提供一个可行思路，促进企业商业模式与财务战略更好的匹配。

With the continuous advancement of technology, the business model of Chinese retailers is also constantly improving. For example, Alibaba and JD.com are exploring new business models. Traditional supermarket industries such as RT-Mart and Tianhong are also working hard to change. Among them, the changes of Yonghui Supermarket are particularly obvious in the rapidly changing economy. Therefore, in this article, I want to analyze the process of promoting a company's financial strategy from the perspective of a business model, and study the impact of the financial strategy on the company's financial performance.

Under normal circumstances, if a company wants to increase its value, its business model must match the current economic development, and the choice of financial strategy must closely follow the company's business model to enable the company to achieve higher financial performance. This article can be separate into five main verses. The first verse introduces the research background of this article, sorts out related documents, and explains why Yonghui Supermarket is chosen as the case company. The second verse constructs the business model, the framework of the relationship between financial strategy and financial performance, and proposes logical ideas for the next analysis.The third verse introduces the case company, analyzes the development status and market prospects of the entire industry, and expounds the development status, development process and equity structure of Yonghui Supermarket. The fourth verse is the financial strategy analysis for the business model. It analyzes the business model and advantages of Yonghui Supermarket by combining relevant data, and then studies the principles of the financial strategy for the business model. The fifth verse analyzes the impact of Yonghui Supermarket's financial strategy on financial performance, calculates relevant financial indicators, understands the effectiveness of Yonghui Supermarket's financial strategy, and makes recommendations.

Through the above analysis, we hope to bring some experience to the company while reforming, and promote these companies to adapt to their business models in their financial strategic choices. This can play a certain role in improving the company's financial performance, and is expected to provide some ideas for my country's retail industry in formulating and executing financial strategies.