本文结合财务战略的内容、种类、理论,分析了扩张型财务战略的内涵、特征及其对企业发展的作用,并以蒙牛乳业在发展期运用的财务战略为案例,分别从融资、投资、股利分配角度研究蒙牛乳业对扩张型财务战略的运用和随之所产生的财务风险和收益效益。从中得出,蒙牛乳业的账务战略基本符合扩张型财务战略的特征,其运用使蒙牛乳业良好地控制了财务风险并实现了收益的稳步增长,使蒙牛乳业的总体发展目标得以实现。

This paper analyzed the connotation,characteristics and role of expanding financial strategy on enterprise development based on the content,types and theories of financial strategy. It took the financial strategy used by Mengniu Dairy in the development period as a case to study Mengniu Dairy's use of expanding financial strategy and the financial risks and benefits arising from the perspectives of financing,investment and dividend distribution. It can be concluded that Mengniu Dairy's accounting strategy is basically in line with the characteristics of expanding financial strategy,and its application enables Mengniu Dairy to control financial risks well,achieve steady growth and sustainable development.