家庭农场的财务评价指标体系研究

发布时间：2018-07-28 11:21

【摘要】：当前,我国农业农村发展进入新阶段,要应对农业兼业化、农村空心化、农民老龄化,解决谁来种地以及怎样种好地等问题,亟需加快构建新型农业经营体系。家庭农场作为新型农业经营主体,以农民家庭成员为主要劳动力,以农业经营收入为主要收入来源,利用家庭承包土地或流转土地,从事规模化、集约化、商品化农业生产,保留了农户家庭经营的内核,坚持了家庭经营的基础性地位,适合我国基本国情,符合农业生产特点,契合经济社会发展阶段,是农户家庭承包经营的升级版,已成为引领适度规模经营以及发展现代农业的有生力量。因此,发展家庭农场是提高农业集约化经营水平的重要途径之一。我国在家庭农场方面缺少一套独立并且完善的财务评价指标体系,这是本文主要以建立家庭农场财务评价指标体系为研究内容的根本动因。本文主要研究工作是通过对各项财务评价指标的筛选,建立一套完善的家庭农场财务评价指标体系进而为银行提供评估家庭农场财务状况的可靠工具,指导家庭农场主科学地选择经营项目,提高投资效率,实现家庭农场的可持续发展。本文通过对国内外相关文献的研究以及评价,在家庭农场及财务评价理论的基础之上建立家庭农场的财务评价指标体系。本文研究工作主要包括建立完善的家庭农场财务评价指标体系以及家庭农场财务评价指标体系的应用。家庭农场财务评价指标体系建立的工作主要是通过对初选的20个财务指标采用专家调查法进行合理筛选,最终确定5个基本财务指标以及各项指标权重,从而构建一个综合完善的财务评价指标体系；家庭农场财务评价指标体系的应用主要是在各类期刊提供的先进生产技术基础上构思的家庭农场模型以及通过实地调研收集的家庭农场模型,从其中选择20个具有代表性的家庭农场模型利用上述建立综合完善的财务评价指标体系进行测算以及进行财务评价。在家庭农场财务测算过程中由于每个财务评价指标在评价体系中的重要程度不同,所以在获知每个财务评价指标的权重之后,将无量纲化处理后的所有指标分值通过权重计算综合指数；在对家庭农场财务评价指标体系进行综合评价的过程中,由于各个指标的经济意义彼此不同,有的属于正向指标,有的属于逆向指标,不具有可比性,在确定指标实际值之后,还必须解决指标间的可综合性问题,因此笔者进行了指标的无量纲化处理,即通过一定的数值变换来消除指标间的量纲影响。在全文理论研究与实证研究的基础上,总结出本研究的最终结论,其一是关于评价模型的作用：1、该体系可以客观评价家庭农场的财务状况；2、银行可以依据该体系为家庭农场提供贷款,其二是关于家庭农场经营模式的选择：该体系可指导家庭农场主科学地选择经营项目。根据所得结论,面向银行提出两点建议,第一,帮助家庭农场建立财务核算体系；第二,培养家庭农场财务评价专门人才。
[Abstract]:At present, the agricultural and rural development of our country has entered a new stage. It is urgent to speed up the construction of a new agricultural management system in order to cope with the problems of agriculture and industrialization, the rural hollowing, the aging of farmers, the solution of the land and the kind of good land. The family farm is a new type of agricultural operation subject, the farmer family members are the main labor force, and the agricultural management is collected. As the main source of income, the household contracted land or transferred land, engaged in large-scale, intensive and commercialized agricultural production, retained the kernel of household management, adhered to the basic status of family management, adapted to the basic national conditions of our country, accorded with the characteristics of agricultural production, fit for the stage of economic and social development, and was the household contract management of farmers. It is one of the most important ways to improve the level of agricultural intensive management. Therefore, the family farm lacks a set of independent and perfect financial evaluation index system in the family farm. This is the main purpose of this article to establish family farm finance. The evaluation index system is the fundamental motivation of the research content. The main research work is to establish a set of perfect financial evaluation index system of family farm through the screening of various financial evaluation indexes, and to provide a reliable tool for the bank to evaluate the financial situation of the family farm, and to guide the family farm to choose the management project and improve the management of the family farm. In this paper, the financial evaluation index system of family farm is established on the basis of family farm and financial evaluation theory. This paper mainly includes the establishment of a perfect family farm financial evaluation index system and family. The application of the financial evaluation index system of the farm. The work of establishing the financial evaluation index system of the family farm mainly is to select the 20 financial indexes of the primary election by using the expert investigation method, and finally determine the 5 basic financial indexes and the weight of each index, so as to build a comprehensive and perfect financial evaluation index system; The application of the financial evaluation index system of the court farm mainly is the family farm model which is conceived on the basis of advanced production technology provided by various periodicals and the family farm model collected through field investigation, from which 20 representative family farm models are selected to make use of the comprehensive and perfect financial evaluation index system. In the financial estimation process of family farm, the importance of each financial evaluation index in the evaluation system is different in the family farm financial calculation process, so after knowing the weight of each financial evaluation index, all the indexes after the dimensionless treatment are calculated through the weight calculation of the comprehensive index; in the family farm finance. In the process of comprehensive evaluation of the evaluation index system, because the economic significance of each index is different from each other, some belong to the positive index, some belong to the reverse index and do not have the comparability. After determining the actual value of the index, it is necessary to solve the problem of the comprehensiveness among the indexes, so the author has carried out the dimensionless treatment of the index, that is, through the index The final conclusion of this study is summed up on the basis of the theoretical and empirical research of the full text. One is the role of the evaluation model: 1, the system can objectively evaluate the financial situation of the family farm; 2, the bank can provide loans to family farms based on the system, and the second It is the choice of family farm management model: the system can guide family farm subject science to select business projects. According to the conclusions, two suggestions are put forward to the bank. First, help family farms establish financial accounting system; second, train family farm financial evaluation professionals.
【学位授予单位】：南京农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F324.1;F302.6

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