农业财政金融支持中英文外文文献翻译.doc

标题：Analysis of financial support influences on management of agricultural enterprises 作者：J. Homolka, M. Svecova 期刊：Agris on-line Papers in Economics and Informatics，第4卷，第1期，pp:13-20 年份：2012 原文 Analysis of financial support influences on management of agricultural enterprises J. Homolka, M. Svecova Abstract The paper deals with monitoring of a height, a structure and impact of supports in frame of exercitation of EU CAP on income from operations of selected Czech agricultural enterprises. The selection of enterprises has been implemented on base of differentness in the enterprise form, in the acreage of managed farm land and a differentiation of the enterprise subject. From a comparison of volume and structure of the supports it results that an agricultural cooperative uses a wide spectrum of particular types of subsidies, which is caused by a big acreage of almost 7 800 ha with orientation to both the plant and the animal productions. Similar situation is in the valued joint-stock company. Without received subsidies the economy of private farmer would be unprofitable in both the years. In monitoring it was proved that differentiation of enterprise activity in form of raw material process in excess of framework of agricultural basic industry decreases dependence of the income from operations on obtained financial means in form of supports. From the mentioned facts it is obvious that the received financial subsidies significantly positively influenced the operating results of all agricultural enterprises where the basic activity subject is plant and animal production. Key words Common agricultural policy, financial support, direct payments, income from operation, loss, profit, agricultural enterprise. Introduction Principles and forms of realization of the Common Agricultural Policy have developed and gradually changed throughout its existence. For Czech agriculture these rules acted already for two budget periods, for short 2004 – 06 and the whole period