PAGE\*MERGEFORMAT22摘要近年来，随着人们生活质量的不断增强，越来越多新企业如雨后春笋般冒出来，市场竞争愈发激烈，企业若想继续长远地发展下去，便要努力去创造自身价值，保持住自身的竞争优势，不断提高获利能力，最终实现自身的可持续发展。在这个过程中，企业财务战略的选择正确与否尤为重要，它与价值创造、可持续发展之间关系密切，一家企业的财务战略选择若正确，会有利于企业达成价值创造目标，推动企业健康可持续发展。本文将以Y.N公司为例，运用自身所得知识对其进行案例分析，围绕该公司的价值创造、可持续发展及相关财务数据，探索出正确的财务战略选择。关键词：财务战略选择价值创造可持续发展AbstractInrecentyears,asPeople'squalityoflifecontinuestoincrease.Moreandmorenewbusinessesarespringingup.Themarketisbecomingmorecompetitive.Iftheenterprisewantstocontinuetodevelopinthelongrun.Youhavetoworkhardtocreatevalue.Maintainone'scompetitiveedge.Increasingprofitability.Toachieveitsownsustainabledevelopment.Andintheprocess,itisveryimportantwhetherthechoiceoffinancialstrategyiscorrectornot.Itiscloselyrelatedtovaluecreationandsustainabledevelopment.Ifabusinessenterprise'sfinancialstrategychoiceiscorrect，willhelpthecompanyachieveitsvaluecreationgoals.Promotingthehealthyandsustainabledevelopmentofenterprises.ThisarticlewilltakeYunnanBaiyaoenespanolasanexample.Usetheknowledgeofoneselftocarryonthecaseanalysistoit.Focusonthecompany'svaluecreation,sustainabilityandrelatedfinancialdata.Explorethecorrectchoiceoffinancialstrategy.Keywords:FinancialStrategicChoiceValueCreationSustainableDevelopment目录TOC\o"1-2"\h\z\uHYPERLINK\l"_Toc40299951"一、引言PAGEREF_Toc40299951\h1HYPERLINK\l"_Toc40299952"二、相关理论背景PAGEREF_Toc40299952\h1HYPERLINK\l"_Toc40299953"（一）价值创造理论PAGEREF_Toc40299953\h1HYPERLINK\l"_Toc40299954"（二）可持续发展理论PAGEREF_Toc40299954\h2HYPERLINK\l"_Toc40299955"（三）财务战略理论PAGEREF_Toc40299955\h3HYPERLINK\l"_Toc40299956"（四）三者之间的关系PAGEREF_Toc40299956\h3HYPERLINK\l"_Toc40299957"三、Y.N公司基本情况介绍PAGEREF_Toc40299957\h4HYPERLINK\l"_Toc40299958"（一）公司简介PAGEREF_Toc40299958\h4HYPERLINK\l"_Toc40299959"（二）环境分析PAGEREF_Toc40299959\h5HYPERLINK\l"_Toc40299960"（三）公司关键财务数据PAGEREF_Toc40299960\h9HYPERLINK\l"_Toc40299961"四、Y.N公司价值创造与可持续发展的财务战略现状分析PAGEREF_Toc40299961\h10HYPERLINK\l"_To