The Study Of Enterprise Financial Strategy In Modern Enterprise System

The establishment of Modern enterprise system has changed the main body and objectives of traditional business financial management. From the point of view of management main body, the main body of financial management changes from previous government to the investors (or owners) and managers (business). From the point of view of goal, the financial management objective changes from maximizing output and profit to maximizing shareholder wealth enterprise value. The change of main body and objective put forward new demands and challenges to the financial management theory and method. Traditional financial management will no longer meet the demands of the new situation. It can not manage the financial affairs effectively. So the enterprises must lay down the resourceful strategy which can deal with a variety of large and complex financial affairs from the long-term, global perspective. That is to say, the enterprises should lay down the financial strategy.The so-called enterprise financial strategy, it considering the overall development of the business requirements, basing on the analysis of internal and external environment, make the overall, long-term and creative plan for the enterprise fund, in order to maximize the economic benefits.Some foreign countries research of financial strategy began in the 1980s. It has had relative mature theoretical system. But in our country, it is still a new field. Most of the existing academic research limits to theory research. Along with the establishment of modern enterprise system and the opening to the outside world step by step, as well as to China's successful accession to the WTO, the domestic enterprises will inevitably face the world competition. To manage the financial affairs in accordance with the international advanced level with strategic thinking is not only the need to meet the general trend, but also the need of enterprise's own development. Therefore, how to develop and apply and then control and evaluate financial strategy effectively is a top priority.In this paper, the development and evaluation of enterprise financial strategies in modern enterprise system environment is studied comprehensively and systematically, using the research methods such as combination of theory and practice, qualitative research and quantitative analysis, case studies and standardize analysis. Related data about the enterprise strategy and financial strategy in domestic country and abroad is introduced. The concept and content of financial strategies are defined. The theoretical basis and environmental analysis of financial strategy are discussed in detail. Basing the contents above, fund-raising, investment and income distribution strategies at different life cycle stages of enterprises are discussed in detail. Enterprise tax planning strategy is studied on the strategy level in this part. A relatively complete and scientific strategic performance evaluation system is built in order to analyze and evaluate the implementation effect of enterprise strategy. The contents of this paper are studied by taking Jilin Sengong Co. (called Jilin Sengong for short) as an example, which make the enterprise financial strategy formulation and evaluation more concrete and easier to manipulate.The purpose of this paper is to provide the references for the enterprises to imply the financial management strategy better and ultimately realize the long-term financial management objectives which are maximizing enterprise value, by studying the formulation and evaluation of enterprise financial strategy in the modern enterprise system.