發(fā)布時間：2018-05-23 18:36

  本文選題：畜牧業(yè) + 財務(wù)風(fēng)險��； 參考：《山東農(nóng)業(yè)大學(xué)》2017年碩士論文

【摘要】：一直以來,財務(wù)風(fēng)險存在于企業(yè)經(jīng)營管理過程中的各個環(huán)節(jié),對企業(yè)的發(fā)展有著重大的影響。一旦風(fēng)險沒有及時發(fā)現(xiàn)并加以控制,企業(yè)可能將會面臨財務(wù)危機(jī)甚至瀕臨破產(chǎn)。因此,提高財務(wù)風(fēng)險的識別和防范能力十分重要。近幾年,畜牧業(yè)在農(nóng)業(yè)行業(yè)中的地位愈發(fā)重要,促進(jìn)畜牧業(yè)的可持續(xù)發(fā)展有利于加快農(nóng)業(yè)整體發(fā)展的步伐。畜牧業(yè)上市公司作為畜牧業(yè)行業(yè)的領(lǐng)頭者,對當(dāng)?shù)剞r(nóng)業(yè)經(jīng)濟(jì)的發(fā)展起到了十分重要的促進(jìn)作用。但與其他行業(yè)的上市公司不同,畜牧業(yè)上市公司由于自身存在的行業(yè)特殊性,在應(yīng)對市場風(fēng)險的同時還要考慮到自然生態(tài)環(huán)境可能帶來的風(fēng)險。受雙重風(fēng)險的影響,畜牧產(chǎn)品因不可控制的因素增多而導(dǎo)致經(jīng)營效益不可準(zhǔn)確預(yù)測;同時,畜牧業(yè)同其他農(nóng)業(yè)行業(yè)的特性相同,因主營業(yè)務(wù)產(chǎn)品的生產(chǎn)周期長,造成資金的回收期相應(yīng)就過長,因資金的長期占用產(chǎn)生資金的周轉(zhuǎn)困難等問題從而形成一定的資金回收風(fēng)險,這樣將會使企業(yè)的籌資風(fēng)險和投資風(fēng)險進(jìn)一步的加大。對此,畜牧業(yè)上市公司一定要提高財務(wù)風(fēng)險識別與防范意識,在經(jīng)營管理過程中及時識別財務(wù)風(fēng)險,做好防范與控制的準(zhǔn)備,保證企業(yè)的可持續(xù)發(fā)展,為畜牧業(yè)乃至整個農(nóng)業(yè)行業(yè)起到帶頭作用。本文主要采用了案例分析的方法,將湖南大康國際農(nóng)業(yè)食品股份有限公司(以下簡稱大康農(nóng)業(yè))作為案例研究對象,對其財務(wù)狀況進(jìn)行分析,找出企業(yè)潛在的財務(wù)風(fēng)險,并且針對所出現(xiàn)的問題,提出一些防范與改進(jìn)的方法。在進(jìn)行風(fēng)險識別過程中,主要選取大康年農(nóng)業(yè)2011年-2015年五年的財務(wù)數(shù)據(jù)和2016年部分財務(wù)數(shù)據(jù)作為識別依據(jù),介紹了大康農(nóng)業(yè)的基本情況,通過對其進(jìn)行財務(wù)數(shù)據(jù)分析,識別企業(yè)存在的各方面財務(wù)風(fēng)險,主要從公司的籌資、投資、應(yīng)收賬款回收及收益分配這四個基本方面以及擔(dān)保這個較為新穎的方面進(jìn)行財務(wù)風(fēng)險的識別與成因分析,并根據(jù)財務(wù)風(fēng)險的成因提出相應(yīng)防范措施,以達(dá)到控制企業(yè)財務(wù)風(fēng)險,優(yōu)化其財務(wù)風(fēng)險管理的目的。希望此文可以豐富畜牧業(yè)以及整個農(nóng)業(yè)行業(yè)研究財務(wù)風(fēng)險的視角和內(nèi)容,并在企業(yè)財務(wù)風(fēng)險管理和防范方面提供一定的參考價值。
[Abstract]:All the time, financial risk exists in every link in the process of enterprise management, which has a great influence on the development of enterprise. Once the risk is not detected and controlled in time, the enterprise may face financial crisis or even be on the verge of bankruptcy. Therefore, it is very important to improve the ability to identify and prevent financial risks. In recent years, animal husbandry plays an increasingly important role in the agricultural industry, and promoting the sustainable development of animal husbandry is conducive to speeding up the pace of the overall development of agriculture. As the leader of animal husbandry, listed animal husbandry companies play a very important role in promoting the development of local agricultural economy. But different from the listed companies in other industries, the listed companies of animal husbandry have to take into account the risks brought about by the natural ecological environment while coping with the market risks because of their own industry particularity. Under the influence of double risks, livestock products cannot be accurately predicted because of the increase of uncontrollable factors. At the same time, animal husbandry has the same characteristics as other agricultural industries, because the production cycle of the main business products is long. As a result, the recovery period of the capital is too long, and the capital turnover is difficult because of the long-term occupation of the funds, which will lead to a certain risk of capital recovery, which will further increase the financing risk and investment risk of the enterprise. In view of this, listed stockbreeding companies must improve their awareness of financial risk identification and prevention, identify financial risks in time in the course of operation and management, prepare for prevention and control, and ensure the sustainable development of enterprises. For animal husbandry and even the entire agricultural industry to play a leading role. This paper mainly adopts the method of case analysis, takes Hunan Dakang International Agricultural Food Co., Ltd (hereinafter referred to as Dachang Agriculture) as the case study object, analyzes its financial situation, and finds out the potential financial risk of the enterprise. At the same time, some methods of prevention and improvement are put forward in view of the existing problems. In the process of risk identification, the paper mainly selects the financial data from 2011 to 2015 and some financial data in 2016 as the identification basis, introduces the basic situation of Dakang agriculture, and analyzes its financial data. To identify various aspects of financial risk in an enterprise, mainly from four basic aspects of financing, investment, collection of accounts receivable and distribution of income, as well as the relatively new aspect of guarantee, to identify and analyze the causes of financial risk. In order to control the financial risk and optimize the financial risk management, the corresponding preventive measures are put forward according to the causes of financial risk. It is hoped that this paper can enrich the perspective and content of the research on financial risk in animal husbandry and the whole agricultural industry, and provide some reference value in the management and prevention of financial risk in enterprises.
【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】：F426.82;F406.7

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本文編號：1925868