河源农业企业财务管理问题及对策研究

发布时间：2018-01-22 00:23

本文关键词： 河源市农业企业财务管理企业价值价值链　出处：《仲恺农业工程学院》2015年硕士论文　论文类型：学位论文

【摘要】：农业企业是解决我国“三农”问题、实现农业产业化、带动农业发展、实现农业增效和农民增收的主力军。加强农业企业的管理,是保障企业正常运行的基本条件,而财务管理又是农业企业管理的重心,是提高企业管理水平、促进农业经济发展的重要途径。然而,目前我国农业企业普遍存在财务管理比较薄弱的问题。本文在深入分析农业企业财务管理理论的基础之上,以河源市为例,通过调研多家农业企业,分析这些农业企业财务管理现状,发现其存在问题如下:(1)农业企业财务架构不健全,组织机构设置不合理;(2)在预算管理方面事前预算不力,事后管理不到位;(3)筹资管理薄弱,融资渠道不畅;(4)成本核算粗放,企业盈利能力较差;(5)企业内控体系不完善,缺乏风险管理意识。针对这些问题,本文从农业企业财务管理组织机构、预算管理、筹资管理、成本控制、内部控制建设等方面提出更加科学全面的农业企业财务管理的建议措施,并提出了建立基于价值链的农业企业财务管理模式。本文运用规范分析与案例实证分析相结合的研究方法,结合抽样调查和重点调查,从微观主体---企业的视角,对企业成长过程中的财务管理问题进行了动态分析。将农业企业财务管理与企业经营、管理过程相结合,并与企业成长过程相匹配,在此基础上提出了建立基于价值链的财务管理模式,有一定的创新。
[Abstract]:Agricultural enterprises are the main force to solve the problems of agriculture, rural areas and farmers in China, realize the industrialization of agriculture, promote the development of agriculture, increase the efficiency of agriculture and increase the income of farmers, and strengthen the management of agricultural enterprises. It is the basic condition to ensure the normal operation of the enterprise, and the financial management is the center of the management of the agricultural enterprise, is an important way to improve the management level of the enterprise and promote the development of the agricultural economy. At present, the financial management of agricultural enterprises in our country is generally weak. Based on the in-depth analysis of the theory of financial management of agricultural enterprises, this paper takes Heyuan City as an example, through the investigation of a number of agricultural enterprises. By analyzing the present situation of financial management of these agricultural enterprises, it is found that the existing problems are as follows: 1) the financial structure of agricultural enterprises is not perfect, and the organizational structure is unreasonable; 2) the budget management is weak in advance and the management after the event is not in place; (3) weak financing management and poor financing channels; (4) extensive cost accounting and poor profitability; 5) the internal control system of enterprises is not perfect, and they lack the awareness of risk management. In view of these problems, this paper focuses on the organization of financial management, budget management, financing management and cost control of agricultural enterprises. Internal control construction and other aspects to put forward more scientific and comprehensive agricultural enterprises financial management measures. And put forward the establishment of value chain based agricultural enterprise financial management model. This paper uses normative analysis and empirical analysis of cases combined with the research method combined with sample survey and key investigation. From the perspective of micro-main-enterprise, this paper makes a dynamic analysis of the problems of financial management in the process of enterprise growth, and combines the financial management of agricultural enterprise with the process of enterprise management and management. On the basis of matching with the process of enterprise growth, this paper puts forward a financial management model based on value chain, which has some innovation.
【学位授予单位】：仲恺农业工程学院
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F324;F302.6

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