农业产业化龙头企业财务风险成因及对策研究--基于山西省F企业的数据

Research on the Causes and Countermeasures of Financial Risks of Leading Enterprises of Agricultural Industrialization--Based on Data from F Company in Shanxi Province

在农业产业化进程中,农业产业化龙头企业逐步起到主导作用,是农业现代化的强大推动力量。国家为贯彻乡村振兴战略、促进农业发展,逐步发展成一批农业龙头企业。本文梳理归纳了农业产业化龙头企业财务风险受自然环境制约、市场环境影响及政策环境扶持,具有价格因素多样化、企业经营规范化、生产成本波动化的特点,总结农业龙头企业财务风险存在风险意识薄弱、融资渠道单一、专业人才缺乏等问题,通过对F企业财务风险案例进行分析、提供经验借鉴,并提出相应对策,以供参考。

In the process of agricultural industrialization,leading enterprises in agricultural industrialization gradually play a leading role and are a powerful driving force for agricultural modernization.In order to implement the rural revitalization strategy and promote agricultural development,China has gradually developed a number of leading agricultural enterprises.This study summarizes the financial risks of leading enterprises in agricultural industrialization,which are restricted by the natural environment,the market and the policy.They have the characteristics of diversification of price factors,standardized business operation,and fluctuating production costs.This paper summarizes the problems of weak risk awareness,single financing channel and lack of professionals,etc.in the financial risk of leading agricultural enterprises,analyzes the financial risk cases of F company,provides experience and countermeasures for reference.