摘要:公司財務戰略是指為了促進公司資金均衡有效地持續流轉和配置，為促進公司的生存和發展，在公司總體發展戰略的指導下，充分了解并分析公司的內外部環境，從財務角度制定出的長遠化謀略。一套配套的財務戰略模式就是公司賴以生存的根本。目前我國行業環境千差萬別、各有千秋，照搬和借鑒國內外先進的財務戰略已經不能夠解決國內企業的財務問題，具有中國國情的企業不能夠完全適應資本化的財務戰略。所以，加強對我國企業財務戰略研究、制定適合公司自身財務狀況的財務戰略迫在眉睫。財務戰略的研究不僅會提高公司經濟效益，還會為我國財務戰略的研究留下寶貴數據。

　　　本文針對乳品行業的夏進乳業集團股份有限公司財務戰略實施現狀的研究，從企業發展的角度對夏進乳業集團股份有限公司的投資、籌資、收益分配等方面對該公司目前的財務戰略的實施現狀進行分析，并針對其存在的問題以及企業所處環境的分析總結，運用財務戰略管理相關理論對公司財務戰略各環節進行優化完善，通過提出相應的保障建議，促進財務戰略的實施。

關鍵詞 財務戰略；夏進乳業；swot方法；籌資

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