畜牧业财务风险管理与防范初探—以温氏集团为例 (2).docxVIP

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 近几年，畜牧业在农业行业中的地位愈发重要，促进畜牧业的可持续发展有利于加快农业整体发展的步伐。畜牧业上市公司作为畜牧业行业的领头者，对当地农业经济的发展起到了十分重要的促进作用。但与其他行业的上市公司不同，畜牧业上市公司由于自身存在的行业特殊性，在应对市场风险的同时还要考虑到自然生态环境可能带来的风险。受双重风险的影响，畜牧产品因不可控制的因素增多而导致经营效益不可准确预测；同时，畜牧业同其他农业行业的特性相同，因主营业务产品的生产周期长，造成资金的回收期相应就过长，因资金的长期占用产生资金的周转困难等问题从而形成一定的资金回收风险，这样将会使企业的筹资风险和投资风险进一步的加大。对此，畜牧业上市公司一定要提高财务风险识别与防范意识，在经营管理过程中及时识别财务风险，做好防范与控制的准备，保证企业的可持续发展，为畜牧业乃至整个农业行业起到带头作用。 本文根据温氏集团的实际情况，以其财务报表的主要数据为依托，对财务报表数据进行了纵向分析，本研究为温氏集团规避财务风险，减少财务风险的影响，增强公司的核心竞争力，为其实现可持续的发展提供了建议和意见，同时也为同行业的其他公司就财务风险防范方面提供一定的借鉴作用。 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 f