江苏省电力公司财务战略分析报告

摘要

企业战略治理的机能是面向以后的。它能使企业当前的经营活动有一个明确的方向，并为企业以后的生存和进展做出贡献。进行战略治理，制定相关战略即确定企业以后的进展方向，就成为企业战略治理者的差不多任务，研究和推行战略治理也就成为现代企业家的差不多职能。财务战略是企业战略的重要组成部分，从某种意义上来讲它更构成了企业战略的核心内容，因此，财务战略工作在企业治理中就占有十分重要的地位。

江苏省电力公司作为国有大型企业，近年来在国家电力进展政策的指导下差不多逐步参与到市场竞争体系中来；在江苏整体经济进展水平较高的基础上，江苏省电力公司的进展也面临着专门大的机遇和挑战。市场需

求、行业经营重点、国内外竞争环境、筹资渠道和投资环境、国家产业政策等内容应成为江苏省电力公司财务战略制定过程中外部环境分析的要紧内容。与此同时，江苏省电力公司在行业内部同其他经营情况较好的企业相比，尽管规模处于领先地位，但其成本费用的水平较高，投资的规模和收益情况不理想，融资渠道单一。此外，苏南等经济发达地区不管在规模、效率依旧在收入、利润增长速度上都具有优势，而经济落后地区仅仅是近年来资产扩张速度较快，但效率仍偏低，应成为重点进展和改善经营的对象。

在外部环境分析和公司经营分析的基础上，本文对以后江苏省电力公司的经营进行了预测，并进一步探讨了其财务战略目标和战略重点。依照江苏省电力公司经营环境和经营状况，本文得出应围绕资本、资金、电价、

成本和风险进行综合治理的财务战略目标，并相应地针对每一项目标设定了具体的战略实施重点和措施。本文认为，财务战略是实现企业目标的重要工具，江苏省电力公司的财务战略应从财务理念更新、财务体制创新和外部制度保障以及信息系统支持上查找突破口。其中，财务理念构建公司内部的文化和各业务执行过程中的财务观念，财务体制为财务目标的实现提供直接支持，外部制度则为各项财务制度和财务理念的贯彻落实提供保障，信息系统则为财务战略的实施提供数据支持并幸免战略的实施偏离预定方向。

关键词：战略治理财务战略外部环境分析公司经营分析战略措施

Abstract

Corporate strategy is an effective managerial facility in determining the corporate ’s future development. The advanced managers of enterprises should focus on the strategy decision instead of the conventional affairs. Financial strategy makes a very important constitute of corporate strategy. Furthermore, we could call financial strategy decision as the core issue of corporate operation and management.

Jiangsu electronic power corporation (JSEPC) is a relevant large-scale operating entity, which has taken up with the financial strategy

construction and actualization for couples of years. On the basis of exterior circumstance analysis and corporate interior operating analysis, the paper mainly centralize on the following factors which will infect the JSEPC ’s financial strategy decision: market demand, competition circumstance, financing ditches and investment fashions and the state’s domain policy. At the same time, JSEPC has a larger operating scale against other electronic power corporations, while has inferior position in cost, investment dimensions and return, channels for finance. Besides, JSEPC has a imbalance in it’s interior development: south of the jiangsu province has advantages in scale, benefit and development;

while the north has a relevant lower efficiency.

Financial strategy decision should be based on the prognostication of corporate operation. The paper presents a operating forecasting which contains various of basis: optimistic, average and pessimistic. In the following discussion, the average basis is used for the strategy decision. According to the analysis of exterior circumstance and corporate interior operation, the paper reckons that capital, bankroll, price, cost and risk make up of the system of JSEPC ’s financial strategy. The realization of financial strategy objective depends on a accurate implement system. We also discuss the emphasis and the measures of financial