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在数字化经济转型大浪潮下，企业财务承担着“服务战略、助力经营、辅助决策”的重要角色，财务战略在企业总体战略中占据着关键地位。企业只有具备完善的财务系统和合理的财务战略，方可顺利实现企业的长期发展战略。本文通过对闻泰科技深入研究，能够对闻泰科技的财务管理有所启发。

论文内容以闻泰科技有限公司（以下简称“闻泰科技”）为财务战略的研究对象，主要运用价值创造理论、可持续增长理论和新微笑曲线理论，采用财务战略矩阵模型这一工具，在深入了解公司战略现状、公司面临的内外部环境前提下，针对闻泰科技现有财务战略进行分析评估，从而给出相应的改善建议及切实有效的保障措施。通过研究，本文得出的结论有：

1.闻泰科技当前财务战略亟需改善。公司当前存在资本结构不太合理、财务杠杠过高、增速过快、股利分配不足等问题，需要优化自身的财务战略。

2.闻泰科技可持续增长率低。公司所处外部环境具备发展机遇，但是多元化战略扩张过程中，并购行为较为激进。虽然资产规模和营业收入增长迅速，但是利润水平有限，而且在2021年三季度毛利和核心利润同比减少。

3.根据公司当前的财务战略情况提出明确的建议，充分保障财务战略的开展实施。闻泰科技应当改善资本结构缓解现阶段还款压力，提高内源性资金利用效率，降低财务风险、放缓投资“脚步”，整合优化已有资源，留出应对不确定性的空间。同时，应当加强财务信息系统建设、完善财务风险预警机制、加强全面预算管理和注重财务战略人才培养助力财务战略的实施，促进企业的可持续健康发展。

In the tide of digital economic transformation,enterprise finance plays an important role of "serving strategy,helping operation and assisting decision-making",and financial strategy occupies a key position in the overall strategy of the enterprise.Only with a sound financial system and reasonable financial strategy can the enterprise successfully achieve its long-term development strategy. Through the in-depth study of Wentai Technology,this paper can enlighten the financial management of Wentai technology.

Paper content to WenTai technology co.,Ltd. as the research object of financial strategy,mainly on the basis of the theory of value creation, sustainable growth theory and new smile curve theory,use tools,the financial strategy matrix model into corporate strategy status,fully understand the internal and external environment faced by companies, After analyzing and evaluating the existing financial strategy of Wentai Technology,corresponding improvement suggestions and effective safeguard measures are given.Through research, this article draws the following verdicts:

1.Wingtech's current financial strategy needs to be improved. The company currently has problems such as unreasonable capital structure, excessive financial leverage, excessive growth rate, and insufficient dividend distribution, and needs to optimize its financial strategy.

2.The sustainable growth rate of Wentai technology is low. The external circumstances has development opportunities,but in the process of diversified strategic expansion,m&a behavior is more aggressive.Although the asset scale and operating income have increased rapidly,the profit level is limited,and the gross profit and core profit decreased year-on-year in the third quarter of 2021.

3. Based on the company's current financial strategy,it provides clear suggestions to fully guarantee the implementation.Wentai technology should improve the capital structure,alleviate the repayment pressure at this stage, improve the utilization efficiency of endogenous funds,reduce financial risks,slow down the "pace" of investment,integrate and optimize existing resources and leave room to deal with uncertainty.At the same time,we should consolidate the construction of financial information system,Improve the financial risk early warning mechanism,strengthen the overall budget management and focus on the training of financial strategy talents to help the implementation of financial strategies and promote the sustainable and healthy development of enterprises.