| With the development of economy, the progress of science and technology, therapid development of informatization, the world has entered an unprecedented era ofglobalization, the emerging industries emerge in endlessly, present a personalizedcustomer requirements and the trend of diversification, coupled with the greatchanges in political, economic, and social environment, make the whole uncertaintyof market demand. In the face of a rapidly changing unpredictable market, globalcompetition is very fierce, all of this brought all-round challenges to thedevelopment of the modern enterprise.Such volatility market prompted the enterprise requirement for strategicmanagement and planning to upgrade, to the enterprise strategic requirements moredetailed, more sensitivity and accuracy in the external environment is moredemanding. Financial strategy as a strategic management of a core module contentgradually become enterprise, more attention from the academia. In the changeableenvironment, financial strategy is not only a functional strategy, more is theenterprise strategic support and the foundation of enterprise development. Theplanning of the financial strategic planning is more than money, more expanded tothe future long-term development of the enterprise resource planning. Along with therapid development of our capital market, listed company team gradually under thebackground of large, capital market has gradually become the resource planning ofthe long-term development of listed companies at the core of the platform. The listedcompany’s financial strategy management has gradually become the key strategy ofenterprise strategy of listed companies.Listed company external management environment and the macroeconomicenvironment is very sensitive, at the same time, compared to the non-listed company,internal management is more "transparent", make the listed company on the macroand micro environment changes more rapidly. The strategic planning of listed companies is much more difficult and the overall strategy core strategy of financialstrategy requirements more stringent. Paper in listed companies as the researchobject, firstly the financial strategy of the related research at home and abroad weresummarized, then financial strategy for the system, and then on the basis of theanalysis of the listed company financial and strategic objectives, and connecting withthe practice, analysis the listed company’s financial strategy model. At the same time,in the course of the study, the content of the listed company’s financial strategy forthe extensibility. Again the content of the above research pick to yunnan tourismlisted company as an example for case study. Finally combined with the currentevaluation index and model of financial strategy is proposed based on BSCevaluation system and dynamic optimization mechanism. |