会计学院--叶欣怡-首都经济贸易大学教务处.DOC

大学生科研创新项目研究报告 项目名称： 关于整合传统乳品行业的财务可行性研究——以北京瓷瓶酸奶企业为例 项目类型： 重点项目 项目年度： 2012年 项目负责人： 叶欣怡（学号：32010041310） 负责人院（系）： 会计学院 专业（方向）： 会计学（注册会计师专门化） 项目组成员： 王一冉、王小琛、冯雨婧、徐伟爽、叶欣怡 指导教师： 韩文连 副教授 教务处 制 二〇一三年 摘要 当今，传统乳品行业不断受到来自现代大型乳品企业的竞争，其市场份额不断缩减。传统的商业运作在现代化竞争中不断显露出弊端，有的企业出现经营危机，更有甚者被市场淘汰。随着一系列传统乳品企业的倒闭，许多承载城市记忆与文化传统乳制品小吃也慢慢淡出市场。然而，随着社会经济的不断发展，越来越多的人意识到保护传统文化与记忆的重要性，社会上关于保护传统工艺保留传统小吃留下城市记忆的呼声不断高涨。想要改变现状，就需要对企业的传统运作模式进行改造，用现代企业运作模式经营发展传统乳品。 本文以北京瓷瓶酸奶企业为例，立足于老北京瓷瓶酸奶发展的现状，运用文献检索、访谈等方法对其进行总结和分析，找出瓷瓶酸奶存在的弊端及形成的原因，并根据存在的问题努力提出一些改进的意见和建议，例如实现企业并购等，希望能对北京瓷瓶酸奶企业及其他传统乳品企业的健康发展有所帮助，为保留北京传统文化贡献一份力量。 关键词：传统乳品，瓷瓶酸奶，现状，问题，解决方案 Abstract Nowadays, the traditional dairy industry is facing increasing competition of modern large-scale dairy enterprises. The traditional commercial operations continue to reveal its drawbacks in the modern competition, with its market share shrinking gradually. Some traditional dairy plants encounter business crisis, while some even forced to go bankruptcy. As a range of traditional dairy enterprises close down, many dairy snacks which carry memories of the city and cultural heritage are also slowly fade away from market. However, today more and more people realize the significance of protecting cultural heritage including traditional crafts and snacks. To change the status quo in traditional dairy industry, it is necessary for enterprises to transform the traditional mode of operation to modern one. The article bases on the traditional porcelain bottle yogurt company in Beijing, uses the approach of literature search, interviews and other methods to summarized and analyzed the status of it, identifies its drawbacks and rooted reasons, and makes some comments and suggestions such as to achieve corporate mergers and acquisitions etc., to cope with the existing problems. We hope that our suggestions will be helpful not only for porcelain bottle yogurt companies in Beijing but other traditional dairy enterprises as well and we are eager to make contribution t