基于生命周期视角的财务战略优化研究——以G公司为例

Research on financial strategy optimization based on the life-cycle perspective— Take G company as an example

随着我国“双碳”目标的提出和一系列绿色发展政策的出台,建筑节能玻璃行业面临着政策环境的变化和可持续发展的挑战,而成长迅速的太阳能光伏行业也承受着技术变革和巨大的竞争压力。文章选取建筑节能玻璃及太阳能光伏行业龙头G公司作为研究案例,基于生命周期视角,研究了G公司近五年的财务战略实施情况,从投资、筹资、股利分配三个方面分析财务战略选择得与失,并针对性地提出财务战略优化建议,为我国建筑节能玻璃行业战略转型和新能源行业的健康发展提供借鉴。

With the proposal of China's“double carbon”goal and the introduction of a series of green development policies,the building energy-saving glass industry is facing the change of policy environment and the challenge of sustainable development.And the rapidly growing solar photovoltaic industry is also under technological change and huge competitive pressure.This paper selects building energy saving glass and solar photovoltaic industry leading G company as a research case,based on the perspective of life cycle,Studied the G company nearly five years implementation of financial strategy,from three aspects of investment,financing,dividend distribution a-nalysis of financial strategy choice and loss,and puts forward targeted financial strategy optimization Suggestions,for building energy sav-ing glass in our country Industry strategic transformation and the healthy development of the new energy industry to provide reference.