湖南大康国际农业食品股份有限公司财务风险识别与防范案例分析

发布时间：2018-05-23 18:36

本文选题：畜牧业 + 财务风险　；参考：《山东农业大学》2017年硕士论文

【摘要】：一直以来,财务风险存在于企业经营管理过程中的各个环节,对企业的发展有着重大的影响。一旦风险没有及时发现并加以控制,企业可能将会面临财务危机甚至濒临破产。因此,提高财务风险的识别和防范能力十分重要。近几年,畜牧业在农业行业中的地位愈发重要,促进畜牧业的可持续发展有利于加快农业整体发展的步伐。畜牧业上市公司作为畜牧业行业的领头者,对当地农业经济的发展起到了十分重要的促进作用。但与其他行业的上市公司不同,畜牧业上市公司由于自身存在的行业特殊性,在应对市场风险的同时还要考虑到自然生态环境可能带来的风险。受双重风险的影响,畜牧产品因不可控制的因素增多而导致经营效益不可准确预测;同时,畜牧业同其他农业行业的特性相同,因主营业务产品的生产周期长,造成资金的回收期相应就过长,因资金的长期占用产生资金的周转困难等问题从而形成一定的资金回收风险,这样将会使企业的筹资风险和投资风险进一步的加大。对此,畜牧业上市公司一定要提高财务风险识别与防范意识,在经营管理过程中及时识别财务风险,做好防范与控制的准备,保证企业的可持续发展,为畜牧业乃至整个农业行业起到带头作用。本文主要采用了案例分析的方法,将湖南大康国际农业食品股份有限公司(以下简称大康农业)作为案例研究对象,对其财务状况进行分析,找出企业潜在的财务风险,并且针对所出现的问题,提出一些防范与改进的方法。在进行风险识别过程中,主要选取大康年农业2011年-2015年五年的财务数据和2016年部分财务数据作为识别依据,介绍了大康农业的基本情况,通过对其进行财务数据分析,识别企业存在的各方面财务风险,主要从公司的筹资、投资、应收账款回收及收益分配这四个基本方面以及担保这个较为新颖的方面进行财务风险的识别与成因分析,并根据财务风险的成因提出相应防范措施,以达到控制企业财务风险,优化其财务风险管理的目的。希望此文可以丰富畜牧业以及整个农业行业研究财务风险的视角和内容,并在企业财务风险管理和防范方面提供一定的参考价值。
[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.
【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】：F426.82;F406.7

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