会计学院知识库

随着现代农业规模化、标准化以及产业一体程度的加深，规模化养殖企业迎来发展的春天，一大批生猪养殖类企业纷纷上市。在如此严峻的外部市场竞争下，如果一个公司要想充分发挥自己的资源优势，从而成为一个行业中的领头羊，选择恰到好处的发展战略是必不可少的一步。为了规避企业在发展过程中的经营风险，企业管理层在对战略的选择与制定上要充分利用现有资源，掌控好企业的战略走向。而财务战略作为企业战略的重要组成部分，它的正确性决定了企业创造价值能力的高低。一个好的财务战略可以使得企业资金得到充分利用，保证企业资金链不中断，既不会出现资金过剩也不会出现资金短缺，以此提高企业的价值创造能力。

在竞争激烈的畜牧业中，企业可以通过战略管理提升自身竞争力以保持市场竞争地位。而基于价值创造和可持续发展理论的财务战略矩阵，提供了一个可以动态衡量公司发展状况的财务战略管理模型。由此，选取畜牧业龙头企业牧原股份展开研究，通过计算企业2017-2021年的财务报表中的EVA、销售增长率和可持续增长率来构建财务战略矩阵，对牧原股份在财务战略矩阵中所处的各象限所反映的财务战略问题进行了剖析，最终根据问题与公司实际状况，给出了具有针对性的改进意见，使其财务战略得到优化，在现有资源的基础上实现可持续盈利与长期发展的目的。

With the deepening of the scale, standardisation and industrial integration of modern agriculture, large-scale breeding enterprises have ushered in the spring of development, and a large number of pig breeding enterprises have gone public. In a highly competitive market environment, choosing a suitable development strategy is an essential step for an enterprise to become a leading enterprise in the industry by taking advantage of its own resources. In order to avoid business risks in the process of development, the management of the enterprise should make full use of the available resources in the selection and formulation of the strategy and control the strategic direction of the enterprise. As an important part of the corporate strategy, the correctness of the financial strategy determines the level of the company's ability to create value. A good financial strategy can make full use of the enterprise's capital and ensure that the enterprise's capital chain is not interrupted, and that there is neither a surplus nor a shortage of capital, thus improving the enterprise's value creation ability.

In the highly competitive livestock industry, enterprises can enhance their competitiveness through strategic management in order to maintain their competitive position in the market. The financial strategy matrix, based on the theory of value creation and sustainable development, provides a financial strategy management model that can dynamically measure a company's development. The financial strategy matrix is constructed by calculating the EVA, sales growth rate and sustainable growth rate of the company's financial statements from 2017 to 2021, analysing the financial strategy issues in the quadrant of the financial strategy matrix of Shepherd Plains, and finally proposing targeted optimisation suggestions through the issues in combination with the company's own situation, so that its financial strategy This will enable the company to optimise its financial strategy and achieve sustainable profitability and long-term growth on the basis of its existing resources.