导　　师： 张维

学科专业： L02

授予学位： 硕士

作　　者： ;

机构地区： 天津大学

摘　　要： 开滦精煤股份有限公司是一家位于唐山的以煤炭采选、炼焦及煤化工为主业的国有控股上市公司。本文就开滦精煤股份有限公司如何制定财务战略进行了深入研究。本文首先分析了选择该题目进行研究的背景与研究意义，阐述了财务战略的含义、特征以及地位，提要性地阐述了本文的研究思路和结构安排，并就目前学术界对财务战略研究进行了综述。其次本文结合开滦精煤股份有限公司内外环境，对该公司的财务管理现状进行了评估，肯定了该公司目前财务管理取得的成绩，也指出了财务管理之中的不足之处。然后本文先从财务战略的设计思路出发，重点对该公司的财务战略进行了设计，设计共分为资本运营战略、财务治理战略、控制管理战略以及会计管理战略四个分战略，并就每个分战略分别展开论述。详细介绍了分战略的制定思路、分战略的设计目标以及实施分战略的具体方式和方法等。文章的最后，总结了该论文的主要观点和结论，分别指出了文章的创新之处和主要不足，并就下一步的研究指明了方向。关键词： 开滦股份 财务战略 案例 Kailuan Clean Coal Co., Ltd./(KCC/) is a state-owned holding company located in Tangshan. The main businesses of the Company are coal mining and washing, coking and coal chemistry. A profound study is made in the compilation of financial strategy of KCC. In the thesis, firstly the study background and meaning of subject selection are analyzed, states the meaning, characteristic and position of financial strategy, briefs the study logic and structure management, and summarizes the financial strategy study in academia nowadays. Secondly, on condition of the internal and external environment of KCC, the article evaluates the current financial management of the Company, praises the achievements and points out the shortcoming. Thirdly, starts from the design logic of the strategy, the article stresses on the design of the financial strategy of the Company which consists of four sub-strategies as: Capital Operation Strategy, Financial Management Strategy, Control Management Strategy and Accountant Management Strategy, and also gives detail description of each strategy. In the article the compilation logic, design target and the detailed implementation mode and method are introduced item by item. At last the author sums up the main viewpoints and the conclusion of the essay and points out the innovation and main shortcoming, and leads the direction for further study as well.

关 键 词： 开滦股份 财务战略 案例

领　　域： [化学工程] [经济管理]