摘要
我国水产养殖乡镇企业发展迅速,为我国农业经济的发展做出了重大贡献。但是我国水产养殖乡镇企业财务管理模式相对落后,存在若干问题。通过分析我国水产养殖乡镇企业财务管理的现状,提出了基于价值链的财务管理模式,建立以财务为中心的企业内部价值链体系。同时延伸价值链,与外部资源共赢,建立适合我国水产养殖企业发展的财务管理模式。
Chinese aquatic industry has made great contributions to national agricultural economic development due to its rapid development.However,there are numerous problems in township enterprises specializing in aquiculture,lying in their relatively backward financial management.This paper gave a detailed analysis of current state of financial management in township enterprises specializing in aquiculture and proposed financial management patterns based on the value-chain,so as to establish the company's inner value-chain system with focusing on finance.At the same time,it should build a financial management patterns that was suited to company's developments of Chinese aquiculture industry and achieved win-win situation with external resources by extending the value-chain.
出处
《现代农业科技》
2011年第16期379-380,共2页
Modern Agricultural Science and Technology
关键词
水产养殖经济
乡镇企业
财务管理
模式
aquiculture economy
township enterprises
financial management
pattern