财务角度下广东温氏食品集团有限公司的发展问题与对策.docVIP

PAGE 21 摘 要 畜牧业常扮演扶贫攻坚中流砥柱的角色，是国民经济的重要基础之一。在改革开放的浪潮下，我国畜牧业生产的基本条件不断改善，畜牧业生产过程不断推进。本文选取在此背景下快速发展成长起来的，广东省农业龙头企业、全国农业产业化重点龙头企业之一的广东文氏食品集团有限公司为研究对象，以期探寻到有代表性的经验。 本文基于温氏2014-2018年的财务数据，从财务报表的结构和趋势进行财务分析和预测。利用比例分析法分析其短期偿债能力及长期偿债能力，运用改进后的杜邦分析法对其盈利能力进行了财务诊断，最后用比例分析法分析了企业的成长能力。 本文主要分为三个部分：首先对温氏2014年至2018年的财务报表进行了数据分析；其次发现报表中存在的财务隐患，总结了温氏财务的三个主要问题:高库存率、高短期偿债风险和低短期偿债能力；最后提出相关的解决建议，以供温氏集团在做财务决策时参考及同行企业借鉴。 本文主要的创新点体现在财务分析的全面性及逻辑性、分析方法的多样性、多维立体客观地评价企业的问题所在，具有较可靠的参考价值。 关键词： 畜牧业 温氏集团 财务分析 Summary Animal husbandry often plays the role of the mainstay of poverty alleviation and is one of the important foundations of the national economy. Under the tide of reform and opening up, the basic conditions of animal husbandry production in China are constantly improving, and the process of animal husbandry production is constantly advancing. In this paper, Guangdong Wenshi Food Group Co., Ltd., a leading agricultural enterprise in Guangdong Province and one of the key leading enterprises in agricultural industrialization in China, is selected as the research object in order to explore representative experience. Based on the financial data from 2014-2018, this paper conducts financial analysis and prediction from the structure and trend of financial statements. The ratio analysis method is used to analyze its short-term solvency and long-term solvency, and the improved DuPont analysis method is used to make financial diagnosis of its profitability. This paper is mainly divided into three parts: first, the financial statements of Wynns from 2014 to 2018 are analyzed; secondly, the financial hidden dangers in the statements are found, and the three main problems of Wynns finance are summarized: high inventory rate, high short-term debt service risk and low short-term debt service ability; finally, the relevant solutions are put forward for the reference of Wynn Group in making financial decisions and peer enterprises. The main innovation points of this paper are reflected in the compre