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随着政策趋于紧缩，市场环境的下行，房地产行业受到了前所未有的挑战。除国家政策以外，银行的限贷政策、消费者自身消费能力降低等因素也同样影响着房地产行业的发展。当前中国众多房地产企业都同样面临的问题就是因上述各种因素所影响的销量下滑，致使了现金不能回流，从而引发了企业资金链的断裂。同时，从历史上来看房地产企业自始至终都存在资产负债率高于其他行业的情况，短期长期偿债压力都比较大，发展面临着严重的挑战。在公司的整体战略中，财务战略占据了核心位置，它是通过资金管理来具体体现的。对企业财务战略进行准确的分析，在此基础上找出问题并提出对策，成为当前众多房地产企业的迫切需要之一。

本文以滨江集团为例，通过案例研究的方法对财务战略分析进行阐述并对其实施绩效进行评价。首先，讲述了本文的研究背景及意义，了解了国内外财务战略、财务战略对财务绩效的影响、财务战略绩效评价方法等的研究情况，介绍了本文的研究内容及方法，将财务战略理论和财务战略矩阵理论将为后续的研究工作提供坚实的理论支撑。其次，通过厘清房地产行业概况和滨江集团概况，为后续案例的研究提供基本情况。以2018～2022年的财务数据为准，从投资战略、筹资战略、营运资金战略和股利分配战略财务战略四个层次进行分析，讲明滨江集财务战略的现状。再次，通过上述财务战略现状的内容，既通过财务战略矩阵进行整体的评估，又通过财务指标构建财务绩效评价指标体系的方法进行细化的分析，以期识别出其财务战略中可能潜藏的问题。研究发现，滨江集团财务战略主要存在投资战略回报不佳、营运战略调整空间小、股利分配战略灵活性差等问题，并提出了相应的建议；本文的结论有两方面，一是总结了滨江集团财务战略的优劣，二是财务战略矩阵与财务绩效配合使用有利于综合分析财务战略；

本文的研究意义在于采用财务战略矩阵以及财务绩效的配合使用探求了滨江集团在财务战略中的优势与不足，并提出了一些普适性的建议。本文的结论有两个，一是总结了滨江集团财务战略的优劣，二是财务战略矩阵与财务绩效配合使用有利于综合分析财务战略。

As policy tends to tighten and the market environment declines, the real estate industry has facing unprecedented challenges. In addition to the national policies, the bank loan restriction policy, the reduction of consumers' own consumption ability and other factors also affect the development of the real estate industry. At present, many real estate enterprises in China are also facing the same problem is that the sales decline affected by the above factors, resulting in the cash cannot return, which leads to the rupture of the enterprise capital chain. At the same time, historically, real estate enterprises have a higher asset-liability ratio than other industries from beginning to end, and the short-term and long-term debt repayment pressure is relatively large, and their development is facing serious challenges. In the overall strategy of the company, the financial strategy occupies the core position, which is embodied through the fund management. It has become one of the urgent needs of many real estate enterprises to accurately analyze the enterprise financial strategy, find out the problems and put forward countermeasures.

Taking Binjiang Group as an example to expounds the financial strategy analysis and evaluates its implementation performance through case study. First of all, tells the story of the research background and significance, to understand the domestic and foreign financial strategy, financial strategy influence on financial performance, financial strategy performance evaluation method of research situation, introduces the research content and method of this paper, the financial strategy theory of financial strategy and financial strategy matrix theory will provide solid theoretical support for the subsequent research work. Secondly, by clarifying the general situation of the real estate industry and the general situation of Binjiang Group, the basic situation of the case is provided for the study of subsequent cases. Based on the financial data from 2018 to 2022, from the four levels of investment strategy, financing strategy, working capital strategy and dividend distribution strategy, the current situation of Binjiang financial strategy is explained. Thirdly, through the content of the above financial strategy status quo, not only through the overall evaluation of the financial strategy matrix, but also through the financial indicators to build the financial performance evaluation index system method for detailed analysis, in order to identify the potential problems in the financial strategy. The study shows that the financial strategy of Binjiang Group mainly has poor return on investment strategy, operation strategy, and makes some suggestions. The conclusion of this paper has two aspects: one summarizes the advantages of its financial strategy, the combination of financial strategy matrix and financial performance is conducive to the comprehensive analysis of financial strategy;

The research significance of this paper lies in the use of financial strategy matrix and the combination of financial performance to explore the advantages and disadvantages of Binjiang Group in the financial strategy, and put forward some universal suggestions. The conclusion of this paper has two aspects: one is to summarize the advantages and disadvantages of Binjiang Group, the other is the use of financial strategy matrix and financial performance is conducive to the comprehensive analysis of financial strategy.