YST牧業(yè)有限公司財務(wù)風(fēng)險防范研究
發(fā)布時間：2018-12-30 11:26
【摘要】：從奶牛畜牧業(yè)的產(chǎn)品質(zhì)量安全到重點構(gòu)建現(xiàn)代奶牛畜牧業(yè)的產(chǎn)業(yè)體系，奶牛畜牧業(yè)企業(yè)經(jīng)營的業(yè)績和發(fā)展的趨勢一直是人們關(guān)注的焦點，特別是在被曝出奶源污染嚴(yán)重，奶牛畜牧業(yè)飼養(yǎng)分散化，消費者傾向于國外奶粉等之后。為了更好地適應(yīng)激烈競爭的國內(nèi)外市場環(huán)境，我國應(yīng)引起高度重視并對存在的風(fēng)險進行防范，尤其是對奶牛畜牧業(yè)企業(yè)的財務(wù)風(fēng)險進行防范。如果企業(yè)不能及時有效地控制財務(wù)風(fēng)險的發(fā)生，將會給企業(yè)帶來不同程度的財務(wù)損失。輕則影響企業(yè)的獲利及償債能力下降，重則導(dǎo)致企業(yè)的破產(chǎn)。 本文主要運用的是案例分析的方法，通過YST牧業(yè)有限公司這個案例進行分析并提出相應(yīng)地財務(wù)風(fēng)險防范措施，在研究分析存在的財務(wù)風(fēng)險時采用了外部成因和內(nèi)部成因的分析方法，并參考相關(guān)的數(shù)據(jù)資料，從而來探究財務(wù)風(fēng)險防范的重要性與必要性。文章所研究的對象是YST牧業(yè)有限公司，選取2009年-2013年的財務(wù)報表作為數(shù)據(jù)支持。通過對案例背景的描述和企業(yè)目前所面臨的財務(wù)風(fēng)險進行闡述，，其中存在的財務(wù)風(fēng)險主要包括企業(yè)的資產(chǎn)負(fù)債率逐年增高、總資產(chǎn)凈利潤率下降、存貨周轉(zhuǎn)率低、企業(yè)可支配收益較少、財務(wù)部門職能發(fā)揮受限、財務(wù)人員工作效率低。在其進行成因分析后針對不同的財務(wù)風(fēng)險問題提出相應(yīng)地防范對策，如合理化降低籌資風(fēng)險，加強投資決策的科學(xué)性，完善公司管理制度，加強存貨科學(xué)管理等角度，使其能夠及時有效地進行預(yù)防和控制。與此同時，希望可以為國內(nèi)類似的奶牛畜牧業(yè)企業(yè)提供思路與指引，從而保證各項機制穩(wěn)健向前運行與減少損失發(fā)生的幾率，為企業(yè)帶來更多的經(jīng)濟利潤。
[Abstract]:From the product quality and safety of dairy animal husbandry to the construction of modern dairy animal husbandry industry system, the performance and development trend of dairy cattle animal husbandry enterprises has been the focus of attention, especially in the exposure of serious milk pollution. Dairy cattle and livestock raising decentralized, consumers tend to foreign milk powder and so on after. In order to better adapt to the fierce competition at home and abroad, our country should pay great attention to and guard against the existing risks, especially the financial risks of dairy cattle and animal husbandry enterprises. If the enterprise can not control the occurrence of financial risk in time and effectively, it will bring different financial losses to the enterprise. Light will affect the profitability of enterprises and the ability to pay down, heavy will lead to bankruptcy of enterprises. This article mainly uses the case analysis method, through the YST animal husbandry limited company this case carries on the analysis and proposes the corresponding financial risk prevention measure, In order to explore the importance and necessity of financial risk prevention, the external and internal causes are used to analyze the existing financial risks, and the relevant data are consulted to explore the importance and necessity of financial risk prevention. The object of this paper is YST Animal Husbandry Co., Ltd. The financial statements from 2009 to 2013 are selected as data support. Through the description of the case background and the financial risk faced by the enterprise at present, the existing financial risks mainly include the increase of the ratio of assets and liabilities, the decrease of the net profit rate of total assets, and the low turnover of inventory. The enterprise has less disposable income, limited function of finance department, and low efficiency of financial staff. After analyzing the causes, the paper puts forward corresponding countermeasures for different financial risk problems, such as rationalizing and reducing the risk of raising funds, strengthening the scientific nature of investment decision, perfecting the management system of the company, strengthening the scientific management of inventory, and so on. So that it can be timely and effective prevention and control. At the same time, it is hoped that it can provide the thinking and guidance for similar dairy cattle animal husbandry enterprises in China, so as to ensure the steady forward operation of each mechanism and reduce the probability of loss, and bring more economic profits to the enterprises.
【學(xué)位授予單位】：黑龍江八一農(nóng)墾大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F324;F302.6
本文編號：2395522
[Abstract]:From the product quality and safety of dairy animal husbandry to the construction of modern dairy animal husbandry industry system, the performance and development trend of dairy cattle animal husbandry enterprises has been the focus of attention, especially in the exposure of serious milk pollution. Dairy cattle and livestock raising decentralized, consumers tend to foreign milk powder and so on after. In order to better adapt to the fierce competition at home and abroad, our country should pay great attention to and guard against the existing risks, especially the financial risks of dairy cattle and animal husbandry enterprises. If the enterprise can not control the occurrence of financial risk in time and effectively, it will bring different financial losses to the enterprise. Light will affect the profitability of enterprises and the ability to pay down, heavy will lead to bankruptcy of enterprises. This article mainly uses the case analysis method, through the YST animal husbandry limited company this case carries on the analysis and proposes the corresponding financial risk prevention measure, In order to explore the importance and necessity of financial risk prevention, the external and internal causes are used to analyze the existing financial risks, and the relevant data are consulted to explore the importance and necessity of financial risk prevention. The object of this paper is YST Animal Husbandry Co., Ltd. The financial statements from 2009 to 2013 are selected as data support. Through the description of the case background and the financial risk faced by the enterprise at present, the existing financial risks mainly include the increase of the ratio of assets and liabilities, the decrease of the net profit rate of total assets, and the low turnover of inventory. The enterprise has less disposable income, limited function of finance department, and low efficiency of financial staff. After analyzing the causes, the paper puts forward corresponding countermeasures for different financial risk problems, such as rationalizing and reducing the risk of raising funds, strengthening the scientific nature of investment decision, perfecting the management system of the company, strengthening the scientific management of inventory, and so on. So that it can be timely and effective prevention and control. At the same time, it is hoped that it can provide the thinking and guidance for similar dairy cattle animal husbandry enterprises in China, so as to ensure the steady forward operation of each mechanism and reduce the probability of loss, and bring more economic profits to the enterprises.
【學(xué)位授予單位】：黑龍江八一農(nóng)墾大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F324;F302.6
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