联系我们

论文查询结果	返回搜索

论文编号：	13788
作者编号：	2320200713
上传时间：	2023/3/12 9:18:48
中文题目：	GH农业企业现金流管理研究
英文题目：	Research on the Cash Flow Management of GH Agricultural Enterprise
指导老师：	程新生
中文关键字：	农业企业；现金流管理；现金流紧张
英文关键字：	Agricultural enterprises; Cash flow management; Cash flow tension
中文摘要：	农业经济作为是我国国民经济的重要组成成分，对我国国民经济的建设发展着起到了根本性、关键性的作用，是支撑国民经济建设与发展的基础产业，其发展质量的高低的直接影响着人民生活水平的改善。中央一号文件曾经持续多次关注农业企业的发展问题，但由于农业行业天然的弱质性特点以及经营管理模式落后，导致农业企业具有高风险性、高投入性的特点，其面临的现金流紧张的风险也高于其他产业。近年在国家政策大力的扶持下，许多农业企业开始实现转型升级，在此过程中，面临的局面是风险与机遇并存，但稍不注意，潜在的现金流紧张危机就可能被引爆。 本文选取战略扩张过程中的GH农业企业作为主要研究对象，以现金流管理相关理论为基础，通过梳理GH农业公司战略扩张背景下的现金流管理现状，主要包括现金流流向管理、现金流流量管理，现金流流速管理以及现金流管理制度等方面，阐述了GH公司在扩张经营的战略发展基调下，大规模扩张投资生猪养殖业务，高负债经营，然而投资入不敷出，导致公司现金流紧张。通过对GH公司现金流紧张进行成因分析，对资金使用情况和现金流状态的分析，深入剖析企业现金流紧张背后的原因，对现金流断流问题提出防控资金管理风险的建议。结合生猪养殖行业作为畜牧业细分领域周期性波动特点较强以及生猪面临非洲猪瘟威胁的现状，由此需要对现金流管理提出更为严格的要求。同时为我国战略扩张过程中的农业企业提供改善现金流管理的建议，以供参考，促进我国农业企业稳步健康发展。
英文摘要：	Agricultural economy, as an important component of China’s national economy, plays a fundamental and key role in constructing and developing China’s national economy. Agricultural economy is the basic industry, which supports the construction and development of China’s economy. The quality of development directly affects people’s living standards. The No.1 central document has continued to pay attention to the development of agricultural enterprises for many times. However, due to the natural weakness of the agriculture and the underdeveloped management model, agricultural enterprises have the characteristics of high risk and high investment, and the risk of tight cash flow is also higher than other industries. In these latter years, National policies strongly support agriculture and many agricultural companies have begun to transform or upgrade their industries. In this process, the risks and opportunities coexist. Accidentally, the potential cash flow crisis could explode. This paper selects GH agricultural company as the main research object, which is in the strategic expansion process, based on the theory with regard to cash flow management, and combs the cash flow management of GH agricultural in the background of strategic expansion, mainly including cash flow orientation management, cash flow amount management, cash flow speed management,and cash flow management system. It expounds the GH company in the atmosphere of strategic expansion, develops rapidly and invests heavily in pig breeding business with high debt, however, the deficit results cash flow tension. Through the analysis of the causes of GH company’s cash flow tension, the us of funds and the cash flow status, this paper discovers the reasons of the enterprise’s cash flow tension and offers the suggestions on preventing and controlling capital management risks and the problem of cash flow. Considering the strong cyclical fluctuations of the pig breeding industry and the threat of African swine fever. it is necessary to put forward more stringent requirements for cash flow management. At the same time, it advises the agricultural enterprises improve the cash flow management , for reference, to promote the steady and healthy development of China’s agricultural enterprises.
查看全文：	预览  下载(下载需要进行登录)