YST牧业有限公司财务风险防范研究
发布时间：2018-12-30 11:26
【摘要】：从奶牛畜牧业的产品质量安全到重点构建现代奶牛畜牧业的产业体系，奶牛畜牧业企业经营的业绩和发展的趋势一直是人们关注的焦点，特别是在被曝出奶源污染严重，奶牛畜牧业饲养分散化，消费者倾向于国外奶粉等之后。为了更好地适应激烈竞争的国内外市场环境，我国应引起高度重视并对存在的风险进行防范，尤其是对奶牛畜牧业企业的财务风险进行防范。如果企业不能及时有效地控制财务风险的发生，将会给企业带来不同程度的财务损失。轻则影响企业的获利及偿债能力下降，重则导致企业的破产。 本文主要运用的是案例分析的方法，通过YST牧业有限公司这个案例进行分析并提出相应地财务风险防范措施，在研究分析存在的财务风险时采用了外部成因和内部成因的分析方法，并参考相关的数据资料，从而来探究财务风险防范的重要性与必要性。文章所研究的对象是YST牧业有限公司，选取2009年-2013年的财务报表作为数据支持。通过对案例背景的描述和企业目前所面临的财务风险进行阐述，，其中存在的财务风险主要包括企业的资产负债率逐年增高、总资产净利润率下降、存货周转率低、企业可支配收益较少、财务部门职能发挥受限、财务人员工作效率低。在其进行成因分析后针对不同的财务风险问题提出相应地防范对策，如合理化降低筹资风险，加强投资决策的科学性，完善公司管理制度，加强存货科学管理等角度，使其能够及时有效地进行预防和控制。与此同时，希望可以为国内类似的奶牛畜牧业企业提供思路与指引，从而保证各项机制稳健向前运行与减少损失发生的几率，为企业带来更多的经济利润。
[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.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F324;F302.6
本文编号：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.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F324;F302.6
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