摘要
随着中国种业市场的不断发展和产业化体系的不断完善,种子市场也逐渐向多元化、现代化发展,种子企业的体制、经营模式和管理理念也发生了很大改变。财务管理作为企业的重要组成部分,近年来种子企业的财务管理模式也开始从传统模式向现代化模式转型,种子企业的财务管理不仅要具备核算计量型职能,还要具备企业战略财务会计职能和决策型管理职能。基于区块链技术的发展和应用,种子企业的财务管理通过将传统的财务数据模型和行业数据价值进行有机结合,构建风险评估体系,发挥大数据给企业带来的数据优势,为公司的决策提供合理全面的分析和预警。本研究结合区块链技术的发展和种子企业财务管理的现状,分析了种子企业财务管理存在的问题和区块链技术在种子企业财务管理的应用必要性,并给出了基于区块链技术下种子企业财务管理转型的应对措施,从而加速实现中国种子企业财务管理转型,更快地适应当下时代发展要求。
With the continuous development of China seed industry market and the continuous improvement of the industrialization system, the seed market has gradually become diversified and modernized. The system, business model and management philosophy of seed companies have also undergone great changes. Financial management is an important part of an enterprise. In recent years, the financial management model of seed companies has also begun to transform from a traditional model to a modern model. The financial management of seed companies is not only an accounting function, but also a strategic financial accounting function and a decision-making type management function. Based on the development and application of blockchain technology, the financial management of seed companies organically integrates traditional financial data models and industry data values to build a risk assessment system and leverage the data advantages that big data brings to the company. The company’s decision-making provides reasonable and comprehensive analysis and early warning. This study combines the development of blockchain technology and the status quo of financial management of seed enterprises,analyzes the problems of financial management of seed enterprises and the necessity of blockchain technology in the financial management of seed enterprises, and gives out based on blockchain technology. The countermeasures for the financial management transformation of seed companies will accelerate the realization of the financial management transformation of China seed companies and adapt to the development requirements of the current era more quickly.
作者
王雅楠
Wang Yanan(School of Economics&Management Northwest University,Xi'an,710127)
出处
《分子植物育种》
CAS
北大核心
2022年第2期616-620,共5页
Molecular Plant Breeding
关键词
区块链
种业
财务管理
转型
必要性
应对措施
Blockchain
Seed industry
Financial management
Transformation
Necessity
Countermeasures