摘要：財務(wù)戰(zhàn)略的選擇，決定著上市公司財務(wù)資源配置的取向和模式，影響著上市公司理財活動的行為與效率。本文將根據(jù)財務(wù)戰(zhàn)略與財務(wù)報表之間的聯(lián)系，以萬科企業(yè)股份有限公司2010、2011、2012這三年年度的財務(wù)報表為基礎(chǔ)，分別對萬科企業(yè)股份有限公司的籌資策略、投資策略、營運策略和股利分配策略進行分析，根據(jù)分析所得的數(shù)據(jù)探討萬科企業(yè)股份有限公司在各個策略中所采取的是何種財務(wù)戰(zhàn)略，并在最后進一步對房地產(chǎn)企業(yè)進行財務(wù)戰(zhàn)略分析，研究房地產(chǎn)企業(yè)所面臨的財務(wù)戰(zhàn)略問題，并給予改進策略: 實施全面預(yù)算管理、實施財務(wù)激勵機制和培養(yǎng)戰(zhàn)略意識和競爭觀念。

關(guān)鍵詞：財務(wù)戰(zhàn)略 財務(wù)報表 萬科公司

Abstract: The choice of financial strategy, determines the orientation and mode of listing Corporation financial resources allocation, affect the behavior and efficiency of listing Corporation financing. This paper will be based on the financial strategy and financial statements, first of all to Vanke Co., Ltd 2010, 2011, 2012 of the three annual financial report as the basis, respectively, financing strategy of Vanke Co., Ltd's investment strategy, operation strategy and dividend distribution policy analysis, and then according to the analysis of the data of Vanke Limited by Share Ltd adopted in each strategy is what kind of financial strategy, and finally further to the real estate business strategic financial analysis, financial strategy research of real estate enterprises, and gives the improvement strategy: Implementation of the comprehensive budget management, the implementation of the financial incentive mechanism and the cultivation strategy consciousness and the concept of competition.

Key words:  financial strategy  report forms  Vanke Company