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论文编号：	13282
作者编号：	2320190692
上传时间：	2022/6/9 23:24:01
中文题目：	河沿农民专业合作社Y项目的财务风险管控研究
英文题目：	Research on Financial Risk Management and Control of Y Project of He Yan Farmers'''' Professional Cooperative
指导老师：	李莉
中文关键字：	农民专业合作社；休闲观光农业；财务风险；风险管控
英文关键字：	Farmer professional cooperative; Leisure tourism agriculture; Financial risk; Risk control
中文摘要：	“三农”问题是我国国民经济的根本性问题，党的十八大召开以来，党和国家对“三农”工作的重视程度越来越高。当前，“三农”工作的重心已逐步转向乡村振兴，抓好乡村振兴战略实施已成为“三农”工作的重中之重。随着农村生产结构变化和土地流转的加快，农民专业合作社是精准扶贫和“拖农向工”的重要载体，有力促进了农业现代化生产，为实现农业产业振兴打下了坚实的基础，在乡村振兴进程中扮演着不可或缺的角色。 河沿农民专业合作社位于J市西南部某镇，成立于2014年。2021年，河沿农民专业合作社总结多年来农业生产和创新发展的经验，在遵循国家土地政策的前提下，计划于2022年投入425万元，开发综合性休闲观光项目——即Y项目，进一步带动农户增收。河沿农民专业合作社Y项目的财务风险管控研究的视角独特，能够促进学科交叉交流，填补理论研究存在的空隙。同时，通过研究，能够增强农民专业合作社科学化管理，推动所在地区休闲观光农业生产可持续健康发展，促进地区农业产业化发展，具有很强的现实意义。 本文将河沿农民专业合作社视为一个小型农业企业，Y项目视为其独立运行的休闲观光农业项目，以案例为基础，以广义的财务风险为研究范畴，围绕资金运行的全过程，提炼当前河沿农民专业合作社在 Y 项目财务风险管控中采取的制定财务计划、识别财务风险、分析财务指标等做法，发现其存在财务风险评估分析不精准、缺乏动态管控、财务风险管控机制不健全的显著问题。灵活运用财务风险管控相关理论方法，对河沿农民专业合作社Y项目的财务风险管控进行了全面的优化，丰富了财务风险指标，对财务风险进行了定量评估，以此为基础，建立和完善财务风险动态管控机制，为河沿农民专业合作社提出更为有效的财务风险管控对策和建议。同时，提供了提高财务风险管控的专业化水平和增强财务风险管控的执行能力等相应的优化保障措施。
英文摘要：	"Agriculture, rural areas and farmers" is the fundamental issue of China's national economy. Since the 18th National Congress of the CPC, the party and the state have paid more and more attention to the work of "agriculture, rural areas and farmers". At present, the focus of the work of agriculture, rural areas and farmers has gradually shifted to rural revitalization, and the implementation of rural revitalization strategy has become the top priority of the work of agriculture, rural areas and farmers. With the change of rural production structure and the acceleration of land transfer, specialized farmer cooperatives are an important carrier of targeted poverty alleviation and "shifting agriculture to labor". They have effectively promoted the modernization of agricultural production, laid a solid foundation for the revitalization of agricultural industry, and played an indispensable role in the process of rural revitalization. Located in a town in the southwest of J City, He Yan Farmers Professional Cooperative was established in 2014. In 2021, He Yan Farmers' Professional cooperative will summarize its experience in agricultural production and innovative development over the years, and on the premise of following the national land policy, it plans to invest 4.25 million yuan in 2022 to develop a comprehensive leisure and sightseeing project -- Y project, which will further drive farmers' income. The financial risk control of Y project of He Yan Farmer Professional Cooperative has a unique research perspective, which can promote interdisciplinary communication and fill the gap in theoretical research. At the same time, through the research, it can enhance the scientific management of farmers' professional cooperatives, promote the sustainable and healthy development of leisure and tourism agricultural production in the region, and promote the development of regional agricultural industrialization, which has strong practical significance. In this paper, He Yan Farmer specialized cooperative is regarded as a small agricultural enterprise, and Y project is regarded as its independent operation of leisure and sightseeing agricultural project. Based on cases, the research scope is broad financial risk, centering on the whole process of capital operation. After refining the practices of formulating financial plans, identifying financial risks and analyzing financial indicators adopted by He Yan Farmers' professional cooperatives in the financial risk control of Y project, it is found that there are significant problems such as inaccurate financial risk assessment and analysis, lack of dynamic control and imperfect financial risk control mechanism. Flexible use of related theory and method of controlling financial risk, on the riverside of farmers' professional co-operatives Y project has carried on the comprehensive optimization of financial risk control, the financial risk indexes are rich, for financial risk has carried on the quantitative evaluation, on this basis, the dynamic control mechanism, establish and improve financial risk for the riverside farmers' professional co-operatives more effective financial risk control countermeasures and Suggestions. At the same time, it provides the corresponding optimization guarantee measures to improve the professional level of financial risk control and enhance the executive ability of financial risk control.
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