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2022年中央经济工作会议指出，我国当前面临世界经济增长乏力、全球贸易受到冲击等严峻复杂的外部环境，经济恢复基础尚不牢固，需求收缩、供给冲击、产业链供应链运行不畅、企业生产经营活动受阻、科技创新能力不强等问题依旧存在。面对风高浪急的国际环境和艰巨繁重的国内改革发展稳定任务，我国企业所处的外部市场环境日趋复杂，企业经营活动的不稳定性也日益突出。企业要想实现可持续的发展，在对自身实际发展情况有全面认识的同时，还要对外部的市场环境审时度势，制定出适合企业发展的财务战略。因此，财务战略的不断优化改进对企业规避风险、实现长期稳定的发展尤为关键。随着中央民生经济政策的发力，大众的生活水平稳步上升，居民的消费能力逐步增强，对家电的需求也愈加旺盛。我国家电产品经过多年发展，虽具备了较强国际竞争力，但仍面临着诸多的不确定和挑战。因此，家电企业需要制定一个与企业发展目标和模式相适配的财务战略，以提升自身的核心竞争力和企业价值。

本文在梳理了国内外相关研究文献的基础上，归纳了财务战略和财务战略矩阵的相关理论，以财务战略矩阵为工具，选取华帝股份为研究对象，对该企业财务战略的制定、应用以及实施效果等进行分析。首先，本文对案例企业的基本情况和其所处的宏观环境以及行业环境展开具体分析，利用 SWOT分析法准确地诊断了企业内外部实际情况。其次，通过获取近五年的财务数据，以价值创造与资金余缺为核心，将财务战略矩阵模型运用到其财务战略管理体系中，构建华帝股份的财务战略矩阵，通过对案例企业近五年的财务数据分析，来判断华帝股份现金余缺情况及企业价值，诊断现行财务战略的实施效果和存在的问题。最后，针对案例企业财务战略存在的问题，从筹资战略、投资战略、营运战略和收益分配战略四个方面提出相应的优化建议和保障措施。

The 2022 Central Economic Working Conference pointed out that China is facing a severe and complex external environment, such as sluggish world economic growth and impact on global trade. The foundation for economic recovery is not yet solid, and problems still exist, such as shrinking demand, supply shocks, poor operation of industrial chain and supply chain, hindered production and business activities of enterprises, and weak capacity for scientific and technological innovation. Faced with a turbulent international environment and the difficult domestic task of reform, development and stability, the external market environment for Chinese enterprises is becoming increasingly complex, and the instability of their business activities is becoming increasingly prominent. In order to achieve sustainable development, enterprises should not only have a comprehensive understanding of their own actual development, but also conform to the external market environment, so as to formulate a financial strategy suitable for the development of enterprises. Therefore, in order to mitigate risk and achieve long-term stable growth, firms must continuously optimize and enhance their financial strategies.With the efforts of the central economic policy on people's livelihood, people's living standards and consumption power have been gradually improved, and the demand for household appliances has become more and more vigorous. Household appliances are inextricably linked to People's Daily life, and contribute greatly to export foreign exchange earning and consumption growth. After years of development, Chinese household appliances enterprises have strong international competitiveness, but also face many challenges. Therefore, in order to enhance their core competitiveness and enterprise value, home appliance businesses must design a financial strategy that is consistent with the models and goals of enterprise development.

Based on the review of relevant domestic and foreign studies, this paper summarizes the related theories about the financial strategy and financial strategy matrix. Taking the financial strategy matrix as the tool, this paper selects Vatti as the research object and analyzes the formulation, application and implementation effect of the financial strategy of this enterprise. First of all, this paper makes a detailed analysis of Vatti 's basic situation and its macro and industrial environment. Meanwhile, SWOT analysis is used to coordinate internal and external environment to clarify its own situation. Secondly, by obtaining the financial data of recent five years, taking value creation and fund surplus and shortage as the core, the financial strategy matrix model is applied to its financial strategy management system, and the financial strategy matrix of Vatti is constructed, so as to judge the cash surplus and shortage of Vatti and the enterprise value, and investigate the implementation effect and existing issues with the present financial strategy. Finally, in light of the issues with the case enterprise's financial strategy, the corresponding optimization recommendations and safety precautions are put forth from the four perspectives of financing strategy, investment portfolio, operational planning, and income distribution strategy, in order to enhance the enterprise value of the case enterprise and promote the comprehensive and healthy development of the enterprise.