摘要:公司财务战略是指为了促进公司资金均衡有效地持续流转和配置，为促进公司的生存和发展，在公司总体发展战略的指导下，充分了解并分析公司的内外部环境，从财务角度制定出的长远化谋略。一套配套的财务战略模式就是公司赖以生存的根本。目前我国行业环境千差万别、各有千秋，照搬和借鉴国内外先进的财务战略已经不能够解决国内企业的财务问题，具有中国国情的企业不能够完全适应资本化的财务战略。所以，加强对我国企业财务战略研究、制定适合公司自身财务状况的财务战略迫在眉睫。财务战略的研究不仅会提高公司经济效益，还会为我国财务战略的研究留下宝贵数据。

　　　本文针对乳品行业的夏进乳业集团股份有限公司财务战略实施现状的研究，从企业发展的角度对夏进乳业集团股份有限公司的投资、筹资、收益分配等方面对该公司目前的财务战略的实施现状进行分析，并针对其存在的问题以及企业所处环境的分析总结，运用财务战略管理相关理论对公司财务战略各环节进行优化完善，通过提出相应的保障建议，促进财务战略的实施。

关键词 财务战略；夏进乳业；swot方法；筹资

Abstract:　The company's financial strategy in order to promote balanced and effective continuous circulation of company funds and configuration, to promote the survival and development of the company, under the guidance of the overall development strategy of the Company, to fully understand and analyze the company's internal and external environment, from a financial point of view to develop along-term strategy. A package of financial strategy mode is fundamental for the survival of the Company. China's industry environment vastly different, different, copy and learn from the advanced financial strategy has not been able to solve the financial problems of the domestic enterprises, enterprises with China's national conditions can not fully adapt to the capitalization of financial strategy. Therefore, the strengthening of the financial strategy of Chinese enterprises, the development of a financial strategy for the company's own financial position is imminent. Financial strategy will not only improve the economic efficiency of the company, leaving valuable data but also for the study of China's financial strategy.

　　　In this paper, the summer into the dairy dairy industry Group Co., Ltd. financial strategy of the status of implementation of research, from the perspective of enterprise development investment in the summer into the dairy industry Group Co., Ltd., financing, income distribution and other aspects of the implementation of the Company's current financial strategy to analyze the situation and its problems, and the business environment in which analyze and summarize, the use of financial strategy management theory to optimize improve various aspects of the company's financial strategy, by presenting the appropriate protection proposals, to promote the implementation of the financial strategy.

Keywords  Financial strategy  The Xiajin dairy company  The swot method