I摘 要随着经济全球化的不断发展,国家经济呈现出新常态,各方面的竞争日益激烈,企业面临着诸多挑战。企业的发展不能局限于当下,必须着眼于未来。企业的发展核心在于经济效益的发展,因此企业需要提高市场竞争力,加强财务管理,以适应自身经济发展的需要,在日益激烈的市场竞争中生存。研究企业财务战略的发展方向,寻找适合企业自身发展的财务战略,是现阶段的一项紧迫任务。本文以蒙牛集团为例,首先写研究背景与意义,然后在财务战略相关理论概述和文献的基础上,对蒙牛集团的财务战略现状进行分析,并用波特五力模型和 SWOT 分析法等对蒙牛集团的财务战略环境进行分析,发现蒙牛集团财务战略中融资战略和投资战略存在的问题,最后提出对蒙牛集团财务战略实施与保障的建议。希望本文有助于其他同类企业优化财务战略,促进国内乳业行业的振兴与发展。关键词:蒙牛集团;财务战略;SWOT 分析法AbstractIIWith the continuous development of economic globalization,the national economy presents a new normal, the competition in all aspects is increasingly fierce, and enterprises are facing many challenges.The development of an enterprise cannot be limited to the present, but to the future. The core of enterprise development lies in the development of economic benefits. Therefore, enterprises need to improve market competitiveness and strengthen financial management to meet the needs of their own economic development and survive in the increasingly fierce market competition.It is an urgent task at this stage to study the development direction of the financial strategy of an enterprise and find the financial strategy suitable for its own development.Taking Mengniu Group as an example, this paper first writes about the research background and significance , then on the basis of the financial strategy related theory summary and the literature, carries on the analysis to the Mengniu group's financial strategy present situation,and uses Porter’s five forces model and SWOT ana...