With the development of global economic integration,energy security,ecological environment,climate change and other issues have increasingly become the focus of the international community.In this context,China has put forward the goal of "carbon neutrality and carbon peaking",accelerated the development of wind power,thermal power,photovoltaic power generation and a series of new energy industries,promoted the national energy transformation and development,and formed a general consensus and concerted action to jointly respond to global climate change.China is a vast country with abundant wind energy resources that can be exploited.Under the promotion of national policies,the new energy power generation industry has gradually changed from the initial crude and quantity-oriented to the direction of improving quality and reducing costs,and has now entered a relatively stable development stage.However,since new energy enterprises have large project investments,long payback cycles,high construction costs and a single effective financing channel,it is important to explore the value creation capability of enterprises from a financial strategy perspective and how to enhance it.This paper combines theoretical research and case study,and selects Ningxia wind power industry outstanding enterprise Jiaze New Energy as the object,by collecting 2017-2021 annual report data,and conducting statistics and analysis on its relevant financial data.Firstly,the article analyzes the internal and external factors that affect the value creation ability of the company.Secondly,based on the data of 2017-2021 years,by calculating the economic value added,sustainable growth rate,and real growth rate,the enterprise financial strategy matrix is established,its changes in the financial strategy matrix are analyzed,and the enterprise’s value creation ability is evaluated in combination with the previous analysis,and the factors affecting the further improvement of the enterprise’s value ability and the problems existing in it are found.Finally,based on the above analysis,the optimization suggestions for the future improvement of the enterprise’s value creation capability from the perspective of financial strategy are proposed in the light of the current deficiencies.This paper concludes from the analysis that the enterprise is in the fourth quadrant with ruined value in 2017,the enterprise is in the first quadrant with created value in 2018 and 2021,and in 2019 and 2020,the enterprise is in the second quadrant with created value.In addition,there are some irrationality in the investment activities,financing activities,operating activities and dividend distribution policies of Jiaze New Energy,which to a certain extent restrict the further improvement of the enterprise’s value capability.In the process of improving value creation capability,companies should pay attention to the influence of financial strategy and design a value growth path for the company by optimizing investment,financing,operation and dividend distribution strategies. |