摘 要
随着战略管理理论与实践的不断发展，战略的思想已经被逐渐的引入到财务管理中来，形成财务战略理论。财务战略的选择，决定着企业财务资源配置的模式和取向，影响着企业财务活动的行为与效率，因此企业财务战略选择必须着眼于企业未来发展的长期稳定，并关注企业发展的生命周期阶段和企业经济增长方式，以维持企业的核心竞争力。企业财务战略的目标是确保企业资金均衡有效地流动并最终实现企业总体战略；企业财务战略在制定和执行过程中应受企业整体战略的约束。本文首先对财务战略理论做了选择性论述，为后续研究提供理论铺垫；然后，对家电上市公司进行分析，分别概括了融资战略、投资战略、股利分配战略的现状，得出了一些探索性结论；最后，分析了青岛海尔的财务战略研究，在财务战略定位理论的基础上，对青岛海尔的财务战略做出了建议性调整。
关键词：民营上市公司；财务战略；现状分析；财务战略调整
Abstract
With the strategic management theory and practice is the unceasing development，strategic thoughts have been gradually introduced to the financial management，formation financial strategy theory. As our country reform and open policy the fruits of economic development and the pillar, the listed company also increasingly see the complex and changeable economic environment from the pressure. Listed company is the backbone of the enterprise， in the face of the rich opportunity and serious challenges，according to the international standard management enterprise， to the financial activities， global long-term, extraversion strategic planning is necessary. Based on the theory of financial strategy selective discusses, for follow-up study provide theoretical foil；Then, the listed company of home appliance analysis, respectively summarized the financing strategy, investment strategy, dividend distribution strategy, the current situation of draw some exploratory conclusion； At last, we analyze the Qingdao haier financial strategy research in the financial and strategic positioning theory, on the basis of Qingdao haier financial strategy to make the recommendation adjustmen。
Keywords： private listed company；Financial strategy； Analyzing the present situation； Financial strategic adjustment
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