畜牧业财务风险管理与防范初探—以温氏集团为例 (1).docx

本科毕业设计（论文） 畜牧业财务风险管理与防范初探—以温氏集团为例 （Preliminary study on financial risk management and prevention of animal husbandry -- a case study of wens group） 院（系） 专 业 班 级 学 号 学生姓名 指导教师 提交日期 内容摘要 近年来，畜牧业在农业中发挥着越来越重要的作用。促进畜牧业的可持续发展有利于加快农业的全面发展。畜牧业上市公司作为畜牧业的龙头企业，对促进地方农业经济的发展起到了非常重要的作用。然而，与其他行业的上市公司不同，畜牧业上市公司由于自身行业的特殊性，在应对市场风险时，应考虑到自然生态环境可能带来的风险。由于双重风险的影响，不可控因素的增加导致畜产品经营效益的不准确。同时,畜牧业和农业产业的其他特征,同样作为主要业务产品生产周期很长,导致资本回收期太长,因此通过长期资本占用生产资金周转困难等问题形成一定量的资金回收风险,这将使企业融资风险和投资风险进一步增加。因此,畜牧业上市公司必须提高金融风险识别和预防的意识,及时识别财务风险在经营管理的过程中,做好预防准备工作和控制,确保企业的可持续发展,发挥主导作用的畜牧业乃至整个农业产业。 根据温氏集团的实际情况,与财务报表主要数据,财务报表数据的纵向分析,本研究温彻斯特集团为了避免财务风险,减少财务风险的影响,并提高公司的核心竞争力,实现可持续发展提供建议和意见,以及其他相同行业的公司在财务风险防范提供一定的参考作用。 关键词：财务分析；风险管理；风险防范 Abstract In recent years, animal husbandry has been playing an increasingly important role in the agricultural industry. Animal husbandry listed companies as leaders of animal husbandry industry have played a very important role in promoting the development of local agricultural economy. However, different from the listed companies in other industries, the listed companies in animal husbandry, due to the particularity of their own industry, should take into account the possible risks brought by natural ecological environment while coping with market risks. Due to the influence of double risks, the increase of uncontrollable factors leads to the inaccuracy of the management benefit of livestock products. At the same time, animal husbandry and other characteristics of the agricultural industry, same as main business product production cycle is long, cause capital payback period is too long, accordingly by long-term capital takes up to produce the problem such as capital turnover difficult to form a certain amount of money recycling risk, this will make the enterprise financing risk and investment risk of further increase. In this regard, stock raising listed companies must improve the awareness of financial risk identification and prevention, timely identify financial risks in the proc