CAJ | 학술논문

选择福建安溪茶产业作为研究对象，对其财务战略进行规划，说明财务战略规划对安溪茶产业谋求高速与可持续发展的作用。安溪茶产业的融资、投资、收益分配等的财务战略规划，既包括茶企业自身的财务战略规划，也包括安溪县政府对茶产业支持的财务战略规划。因此，茶企业应从内源融资、国际融资、整合兼并、核心聚集投资等方面进行财务战略规划；政府应进行融资战略和投资战略规划对茶产业进行支持；同时县政府和茶企业应综合制定合理有效的收益分配战略。
선택복건안계다산업작위연구대상，대기재무전략진행규화，설명재무전략규화대안계다산업모구고속여가지속발전적작용。안계다산업적융자、투자、수익분배등적재무전략규화，기포괄다기업자신적재무전략규화，야포괄안계현정부대다산업지지적재무전략규화。인차，다기업응종내원융자、국제융자、정합겸병、핵심취집투자등방면진행재무전략규화；정부응진행융자전략화투자전략규화대다산업진행지지；동시현정부화다기업응종합제정합리유효적수익분배전략。
This paper studies Anxi tea industry, plans its financial strategy and explains the roles the financial strategy planning played in rapid and sustainable development of Anxi tea industry.The financial strategy of Anxi tea industry, such as financing, investment and profit allocation, should contain both the financial strategy of tea enterprises and the financial planning strategy of Anxi County Government.Therefore, tea enterprises should have endogenous financing, international financing, enterprises integration, while the government should carry out the fi-nancing strategy and investment strategy planning to support the tea industry;at the same time, the county govern-ment and tea enterprises should make a reasonable and effective profit allocation strategy.