本文選題：哈佛分析框架　切入點：種子行業(yè)　出處：《山東農(nóng)業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：種子是決定農(nóng)作物產(chǎn)量和質(zhì)量的關(guān)鍵因素,在農(nóng)業(yè)產(chǎn)業(yè)鏈中處于戰(zhàn)略性的核心地位。種子企業(yè)作為種子行業(yè)的主體,其經(jīng)營和發(fā)展?fàn)顩r對保證國家糧食安全、解決好三農(nóng)問題、實現(xiàn)農(nóng)業(yè)長期穩(wěn)定發(fā)展和農(nóng)業(yè)現(xiàn)代化建設(shè)至關(guān)重要。中央一號文件多次強調(diào)要加強種子企業(yè)的主體地位,培育具有國際競爭力的現(xiàn)代種子企業(yè)。財務(wù)管理和財務(wù)診斷作為種子企業(yè)綜合管理的重要內(nèi)容,對分析種子企業(yè)財務(wù)風(fēng)險、評價種子企業(yè)的財務(wù)狀況和經(jīng)營成果、加強企業(yè)資金使用效率和財務(wù)管理意識具有重要意義�；诠鸱治隹蚣軐ΨN子企業(yè)進行財務(wù)診斷,分析企業(yè)在財務(wù)管理方面存在的問題,追根溯源,對癥下藥,為改進企業(yè)的財務(wù)狀況和經(jīng)營成果、加強管理效率和管理質(zhì)量提供重要依據(jù)和針對性意見,有助于增強種子企業(yè)的綜合競爭力,促進種子企業(yè)的健康發(fā)展。本文采用案例研究的方法,選取海南神農(nóng)基因科技股份有限公司(以下簡稱“神農(nóng)基因”)作為研究對象,通過哈佛分析框架的四個維度:戰(zhàn)略分析、會計分析、財務(wù)分析和前景分析對神農(nóng)基因從2011年至2015年這五年的發(fā)展?fàn)顩r以及與種子行業(yè)的龍頭企業(yè)隆平高科的財務(wù)狀況進行比較,對神農(nóng)基因進行全面性的診斷。首先,從種子行業(yè)的宏觀環(huán)境入手,基于公司的發(fā)展戰(zhàn)略,對公司的戰(zhàn)略選擇提出相關(guān)看法和建議;其次,對影響關(guān)鍵會計政策和會計估計的應(yīng)收賬款、存貨、固定資產(chǎn)等的情況進行分析;然后,對神農(nóng)基因的資產(chǎn)負(fù)債表、利潤表以及運用相關(guān)分析指標(biāo)對財務(wù)報表和財務(wù)比率進行財務(wù)診斷;最后,通過前三個步驟的診斷對公司的發(fā)展前景做出恰當(dāng)預(yù)測。通過哈佛分析框架對神農(nóng)基因的財務(wù)診斷,掌握企業(yè)的近期經(jīng)營狀況、盈利狀況,以及企業(yè)在行業(yè)中的發(fā)展情況,發(fā)現(xiàn)神農(nóng)基因的財務(wù)問題以及與其他種子企業(yè)之間存在的差距,提出相關(guān)建議,希望能改善企業(yè)的會計核算、會計政策和會計估計,提高企業(yè)的財務(wù)管理能力,從而幫助企業(yè)實現(xiàn)更好發(fā)展,對種子行業(yè)的其他企業(yè)也具有一定的借鑒意義。
[Abstract]:Seed is the key factor to determine the yield and quality of crops, and is in a strategic core position in the agricultural industry chain. As the main body of seed industry, seed enterprises' management and development status can ensure the national food security and solve the problems of agriculture, rural areas and farmers. It is very important to realize the long-term and stable development of agriculture and the modernization of agriculture. The first document of the Central Committee has repeatedly stressed the need to strengthen the dominant position of seed enterprises. To cultivate modern seed enterprises with international competitiveness. Financial management and financial diagnosis are important contents of comprehensive management of seed enterprises. This paper analyzes the financial risks of seed enterprises, evaluates the financial situation and operating results of seed enterprises. It is of great significance to strengthen the efficiency of the use of funds and the awareness of financial management in enterprises. Based on the Harvard analysis framework, the financial diagnosis of seed enterprises is carried out, the problems existing in financial management of enterprises are analyzed, the source of the problems is traced back to the source, and the right remedy is given. In order to improve the financial situation and business results of enterprises, strengthen management efficiency and management quality to provide important basis and targeted advice, help to enhance the comprehensive competitiveness of seed enterprises, To promote the healthy development of seed enterprises. This paper adopts the method of case study, selects Hainan Shennong Gene Science and Technology Co., Ltd (hereinafter referred to as Shennong Gene) as the research object, through the four dimensions of Harvard analysis framework: strategic analysis, Accounting analysis, financial analysis and prospect analysis compare the development of Shennong gene from 2011 to 2015 and the financial situation of Longping High Tech, a leading enterprise in the seed industry, to make a comprehensive diagnosis of Shennong gene. Starting from the macro environment of the seed industry, based on the development strategy of the company, the paper puts forward the relevant views and suggestions on the strategic choice of the company. Secondly, the accounts receivable, inventory, which affect the key accounting policies and accounting estimates, are analyzed. Analysis of fixed assets; then, Shennong gene balance sheet, profit statement and use of related analysis indicators to the financial statements and financial ratio financial diagnosis; finally, Through the diagnosis of the first three steps to make a proper prediction of the company's development prospects. Through the Harvard analysis framework to the Shennong gene financial diagnosis, grasp the recent business situation, profitability, and the development of enterprises in the industry, This paper finds out the financial problems of Shennong gene and the gap between Shennong gene and other seed enterprises, and puts forward some relevant suggestions, hoping to improve the accounting, accounting policies and accounting estimates of enterprises, and improve the financial management ability of enterprises. Thus help enterprises to achieve better development, seed industry for other enterprises also have certain reference significance.
【學(xué)位授予單位】：山東農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F324;F302.6

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