本文關(guān)鍵詞：華東地區(qū)涉農(nóng)上市企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)控制研究　出處：《浙江農(nóng)林大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：農(nóng)業(yè)是國民經(jīng)濟(jì)的基礎(chǔ)。涉農(nóng)企業(yè)通過資本市場籌集發(fā)展資金，加大投資力度，促進(jìn)自身企業(yè)發(fā)展和農(nóng)業(yè)產(chǎn)業(yè)結(jié)構(gòu)的調(diào)整升級。華東地區(qū)工商業(yè)發(fā)展迅猛，經(jīng)濟(jì)水平遠(yuǎn)高于全國其他地區(qū)，市場開放程度高，競爭激烈。在嚴(yán)峻的市場競爭中，缺乏政府長期有效支持的華東地區(qū)涉農(nóng)企業(yè)近年來普遍處于業(yè)績滑坡，多元化經(jīng)營失敗等運(yùn)作困局。研究表明，華東地區(qū)涉農(nóng)企業(yè)經(jīng)營業(yè)績逐年下降的重要原因有：企業(yè)缺乏風(fēng)險(xiǎn)意識，沒有形成適應(yīng)于企業(yè)生產(chǎn)經(jīng)營特點(diǎn)的財(cái)務(wù)風(fēng)險(xiǎn)控制體系；政府支持不足，企業(yè)無法獲得長期資金支持；政府監(jiān)管缺位，企業(yè)多元化投資決策盲目冒進(jìn)。 本研究以華東地區(qū)涉農(nóng)上市企業(yè)2008 2012年財(cái)務(wù)報(bào)表為原始數(shù)據(jù)，從凈資產(chǎn)收益率、每股收益、資產(chǎn)利潤率、總資產(chǎn)周轉(zhuǎn)率、資產(chǎn)負(fù)債率等角度分析華東地區(qū)涉農(nóng)上市企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)現(xiàn)狀，從政府和企業(yè)兩方面分析該地區(qū)涉農(nóng)企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)形成的原因，并采用定性和定量相結(jié)合的方法，識別華東地區(qū)涉農(nóng)企業(yè)在其經(jīng)濟(jì)活動中的財(cái)務(wù)風(fēng)險(xiǎn)。研究選取12個財(cái)務(wù)指標(biāo)建立基于因子分析原理的華東地區(qū)涉農(nóng)企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)控制模型，采用方差最大化正交旋轉(zhuǎn)，在五個觀察年份內(nèi)分離出各自的運(yùn)營主因子、盈利主因子、發(fā)展主因子、結(jié)構(gòu)主因子和償債主因子，計(jì)算得到2008 2012年華東地區(qū)各涉農(nóng)上市企業(yè)的綜合績效分?jǐn)?shù)，并根據(jù)排名波動情況論述分析華東地區(qū)各涉農(nóng)上市企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)狀況。研究進(jìn)一步提出適應(yīng)于華東地區(qū)涉農(nóng)企業(yè)融資、投資、運(yùn)營、利潤分配、擔(dān)保、關(guān)聯(lián)交易等經(jīng)濟(jì)活動的財(cái)務(wù)風(fēng)險(xiǎn)控制基本思路和具體措施。華東地區(qū)涉農(nóng)企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的控制須明確風(fēng)險(xiǎn)來源和控制主體，實(shí)行“事前防范、事中控制，事后總結(jié)”的財(cái)務(wù)風(fēng)險(xiǎn)控制總體思路，企業(yè)、政府聯(lián)動控制。對于投資融資風(fēng)險(xiǎn)，政府應(yīng)當(dāng)優(yōu)化審批機(jī)制，在宏觀上降低投資融資這一經(jīng)濟(jì)行為的風(fēng)險(xiǎn)；對于運(yùn)營風(fēng)險(xiǎn)，企業(yè)應(yīng)樹立風(fēng)險(xiǎn)管控理念，科學(xué)管理、高效運(yùn)營，投入產(chǎn)出合理匹配，，增強(qiáng)抗風(fēng)險(xiǎn)意識。 研究得出的華東地區(qū)涉農(nóng)企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)現(xiàn)狀、形成原因、評估手段、控制思路和具體措施對于華東地區(qū)涉農(nóng)企業(yè)轉(zhuǎn)變生產(chǎn)方式、改進(jìn)運(yùn)營模式、重視風(fēng)險(xiǎn)控制，增加企業(yè)經(jīng)濟(jì)效益，提高企業(yè)可持續(xù)發(fā)展能力具有實(shí)踐指導(dǎo)意義。
[Abstract]:Agriculture is the foundation of the national economy. Agricultural enterprises raise development funds through the capital market, increase investment, promote the development of their own enterprises and the adjustment and upgrading of agricultural industrial structure. The economic level is far higher than the other regions of the country, the market opening degree is high, the competition is fierce. In the severe market competition, in the severe market competition, the agricultural enterprises in East China that lack the long-term effective support of the government are generally in the decline of performance in recent years. The study shows that the main reasons for the decline of the performance of agricultural enterprises in East China are the lack of risk awareness. There is no financial risk control system adapted to the characteristics of enterprise production and operation; Insufficient government support, enterprises can not obtain long-term financial support; Lack of government supervision, enterprise diversification investment decision blindly forward. This study takes the financial statements of agricultural listed enterprises in East China in 2012 as the original data, from the return on net assets, earnings per share, profit margin of assets, total asset turnover. This paper analyzes the present situation of financial risk of agricultural listed enterprises in East China from the angle of asset-liability ratio, and analyzes the reasons for the formation of financial risk of agricultural enterprises in this region from the two aspects of government and enterprise. The qualitative and quantitative methods were used. The financial risk of agricultural enterprises in East China is identified. Twelve financial indexes are selected to establish the financial risk control model of agricultural enterprises in East China based on the principle of factor analysis. Using the orthogonal rotation of maximization of variance, the main factors of operation, profit, development, structure and debt repayment were separated in five observed years. In 2012, the comprehensive performance scores of agricultural listed enterprises in East China were calculated. According to the status of ranking fluctuation, this paper analyzes the financial risk of agricultural listed enterprises in East China. The research further puts forward a suitable for the financing, investment, operation, profit distribution and guarantee of agricultural enterprises in East China. The basic ideas and concrete measures of financial risk control in economic activities such as related party transactions. The control of financial risk of agricultural enterprises in East China must be clear about the source of risk and the main body of control, and carry out "precaution in advance, control in the matter". Summing up the overall idea of financial risk control, enterprise and government linkage control. For investment financing risk, the government should optimize the examination and approval mechanism to reduce the risk of the economic behavior of investment financing macroscopically; For operational risk, enterprises should set up the concept of risk control, scientific management, efficient operation, reasonable matching of input and output, and enhance the awareness of anti-risk. The present situation of financial risk of agricultural enterprises in East China, the reasons for its formation, the means of evaluation, the control ideas and the concrete measures for the transformation of production mode and the improvement of operation mode for agricultural enterprises in East China are obtained. It is of practical significance to attach importance to risk control, increase the economic benefit of enterprises and improve the ability of sustainable development of enterprises.
【學(xué)位授予單位】：浙江農(nóng)林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F302.6;F324

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