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揚子國資投資集團有機農業投資的財務管理方案規劃

時間:2019-05-10 12:52來源:畢業論文
通過對揚子國投在有機農業的投資活動進行財務方案規劃,進一步解析有機投資財務管理現狀,為未來中國有機農業發展提供財務管理案例支持

南京揚子國資投資集團有機農業投資的財務管理方案規劃摘要:農業是弱勢產業。而有機農業由于附加了更加嚴格的安全和環保措施,需要投入超常的人力、物力、資金和時間成本,其發展壯大就必須有相應的成本補償,最終形成優質優價的市場形成機制,才能走向良性循環。由于有機農產品的生產需要土壤和環境質量的安全轉換,轉換期長且運營風險大,決定了有機生產企業不能像常規農業種植那樣尋求短期資金回流,需要持續三年以上財務投入,其盈虧平衡點和財務凈現值才可能出現并逐步得以實現。因而有機生產企業的財務管理水平較一般農業企業更加艱巨復雜,資金回收期更長,財務風險也會更大,需要建立運用科學有效的財務預算管理體制機制。35244
本文通過對揚子國投在有機農業的投資活動進行財務方案規劃,進一步解析有機投資財務管理現狀,為未來中國有機農業發展提供財務管理案例支持。
畢業論文關鍵詞:有機農業;財務運營;方案規劃。
Planning of financial management of organic agriculture investment in Nanjing Yangzi State Investment Group
Abstract: Agriculture is a weak industry. and organic agriculture because of the added stricter safety and environmental protection measures, the need to invest extraordinary manpower, material, capital and time cost, its development and growth must have corresponding cost compensation, the final formation of high-quality price of the market mechanism, to the virtuous circle. Because the production of organic produce requires the safe conversion of soil and environment quality. The conversion period is long and the operation risk is big, decides that the organic production enterprise cannot seek the short-term fund reflux as the conventional agricultural planting, needs to last more than three years financial input, its break-even point and the financial net present value can appear and gradually realize. Thus, the financial management level of organic production enterprises is more difficult and complicated than the general agricultural enterprises, the fund recycling period is longer, the financial risk will be greater, and the system mechanism of scientific and effective financial budget management needs to be established.

源`自*六)維[論*文'網www.mmeqir.tw


Through the financial planning of the investment activities of the YANGZI countries in organic agriculture, this paper further analyzes the present situation of financial management of organic investment, and provides financial management case support for the future development of organic agriculture in China.
Key words: Organic agriculture; financial management; planning
目錄
一、緒論1
  (一)研究背景和意義1
  (二)國內外研究綜述1
       1.有機農業國內外研究現狀1
      (1)有機農業國內研究綜述1
      (2)有機農業國外研究綜述1
       2.農業投資財務國內外研究現狀1
  (三)研究創新點2
二、理論基礎2
  (一)有機農業企業的概念及特征2
  (二)全面預算管理2
三、現狀和問題分析3
  (一)研究對象概況3
  (二)存在的主要問題3
       1.運營模式不能適應有機農業企業財務管理的需要3
       2.財務共享體系很不完善3
       3.財務管理標準化體系建設滯后3
       4.會計核算準確性不夠3
       5.全面預算管理體系亟待建立4
       6.管理報告體系不夠完善4
四、財務方案規劃4 揚子國資投資集團有機農業投資的財務管理方案規劃:http://www.mmeqir.tw/kuaiji/20190510/33096.html
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