摘要：在当今这个战略制胜的时代，战略管理作为一种新的管理平台已经成为现代企业健康发展的首要问题。而财务战略作为企业各项管理战略的重要组成部分，企业竞争战略、营销战略、发展战略、品牌战略、技术开发战略等都不能脱离财务战略而存在。企业的目标是实现最大社会价值，财务是根本的衡量指标之一，因此，明确企业财务战略才能为股东提供更好的保障，为其创造最大价值，进而实现企业的社会价值。

　　　本文以常宇灯具有限公司为研究对象，结合财务管理的相关理论，运用文献研究发、案例分析法、比较分析法，对财务战略的管理问题展开系统的研究。论文首先对财务战略的相关理论进行了阐述，然后通过对常宇灯具有限公司的企业财务现状及财务战略现状的分析，识别出影响财务战略的关键因素。经过一系列分析，结合公司财务战略目标，从日常经营战略、筹资战略、投资战略、股利分配战略四方面出发，分别给出了建议。包括：提高企业技术资源配置、引入战略投资者、开发新产品新技术、积极打造自有品牌和完善企业“内部职工股”政策等。最后，针对企业如何加强财务战略的实施工作及保障措施提出了自己的见解。

　　　谋求适合中小型企业的财务战略是企业能够发展持续发展的基础。本文通过对该公司财务战略的研究，希望对公司发展有着一定的指导作用。

关键词 财务管理；财务战略；战略分析

Abstract：In this era of winning strategy , strategy management as a new management platform has become the most important issue to the healthy development of modern enterprises. The financial strategy is an important part of enterprise management strategy. Competitive strategy, marketing strategy, development strategy, brand strategy, technology development strategy cannot be separated from the financial strategy. The goal of company is to achieve the maximum of social value, finance is one of the fundamental indicators, therefore, clearing enterprise financial strategy can provide better protection for shareholders and create the maximum value for the enterprise, so as to realize the social value .

　　　In this paper, Chang Yu Lighting Co. Ltd is taken as the research object, combined with the theory of financial management, adopts the methodology of literature research, case analysis and comparative analysis to research management problems of the financial strategy. The paper firstly introduces the related theory of financial strategy, then through the analysis of present financial situation and financial strategy of Chang Yu Lighting Limited company, identifies the key factors which influence the financial strategy. After a series of analysis, combined with the company's financial strategy,it starts from the daily management strategy, financing strategy, investment strategy and income allocation strategy, suggestions are given respectively. Including: the improvement of technology resources allocation,the introduction of strategic investors, the development of new products and new technology,create its own brand actively and the improvement of the policy on "internal staff shares". Finally,the author gives opinions on how to strengthen the implementation of the company's financial strategy and security measures.

　　　Seeking the best financial strategy for small and medium-sized enterprise is the basis of the sustainable development of enterprises. In this paper, through the research on the financial strategy of the company,the author hopes this study can offer some beneficial references for the development of this company.

Keywords  financial management  financial strategy  strategic analysis