基于哈佛分析框架下神农基因财务诊断报告

发布时间：2018-03-20 03:00

本文选题：哈佛分析框架　切入点：种子行业　出处：《山东农业大学》2017年硕士论文　论文类型：学位论文

【摘要】：种子是决定农作物产量和质量的关键因素,在农业产业链中处于战略性的核心地位。种子企业作为种子行业的主体,其经营和发展状况对保证国家粮食安全、解决好三农问题、实现农业长期稳定发展和农业现代化建设至关重要。中央一号文件多次强调要加强种子企业的主体地位,培育具有国际竞争力的现代种子企业。财务管理和财务诊断作为种子企业综合管理的重要内容,对分析种子企业财务风险、评价种子企业的财务状况和经营成果、加强企业资金使用效率和财务管理意识具有重要意义。基于哈佛分析框架对种子企业进行财务诊断,分析企业在财务管理方面存在的问题,追根溯源,对症下药,为改进企业的财务状况和经营成果、加强管理效率和管理质量提供重要依据和针对性意见,有助于增强种子企业的综合竞争力,促进种子企业的健康发展。本文采用案例研究的方法,选取海南神农基因科技股份有限公司(以下简称“神农基因”)作为研究对象,通过哈佛分析框架的四个维度:战略分析、会计分析、财务分析和前景分析对神农基因从2011年至2015年这五年的发展状况以及与种子行业的龙头企业隆平高科的财务状况进行比较,对神农基因进行全面性的诊断。首先,从种子行业的宏观环境入手,基于公司的发展战略,对公司的战略选择提出相关看法和建议;其次,对影响关键会计政策和会计估计的应收账款、存货、固定资产等的情况进行分析;然后,对神农基因的资产负债表、利润表以及运用相关分析指标对财务报表和财务比率进行财务诊断;最后,通过前三个步骤的诊断对公司的发展前景做出恰当预测。通过哈佛分析框架对神农基因的财务诊断,掌握企业的近期经营状况、盈利状况,以及企业在行业中的发展情况,发现神农基因的财务问题以及与其他种子企业之间存在的差距,提出相关建议,希望能改善企业的会计核算、会计政策和会计估计,提高企业的财务管理能力,从而帮助企业实现更好发展,对种子行业的其他企业也具有一定的借鉴意义。
[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.
【学位授予单位】：山东农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324;F302.6

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