| Currently, the research on enterprise financial strategy is more and more whether in China or overseas. The research involves the theory of financial strategy, financial innovation and the safeguard for implementation, with good direction for enterprises to introduce and implement their financial strategies. However, the research is basically at macro theory level, to address the general issues for enterprises to select and implement their financial strategies. There is a lack of demonstration research for an enterprise in a certain industry to establish, implement and optimize its financial strategy.It is necessary for Sampe company (alias) to duly optimize its financial strategy to support its corporate strategy, upon the latest updated financial strategy theory, the situation related to the enterprise, the industry, and the development stage. In view of the public trend in China industrial and commercial HVACR industry, the optimized financial strategy of Sampe company should be a good guidance to other enterprises in HVACR industry, especially for enterprise group. It will also be a good reference to the enterprises in other industries.The financial strategy of Sampe company consists of its strategic target, financing, investment, dividend, working capital management, strategic planning, operating plan, budgeting, key performance indicator and internal control system, etc.Basing on in-depth research on Sampe company's current financial strategy, the analysis to future China macro environment, the operation of Sampe company and China HVACR industry, the latest updated financial strategy theory and key performance indicator(KPI) tool, Sampe company's current financial strategy and its effectiveness have been analyzed and evaluated in this article. And then, the optimized financial strategy for Sampe company is proposed in this article as well as the recommendation for implementation throughout the company. |