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论文编号：	14000
作者编号：	2320200576
上传时间：	2023/6/7 15:35:04
中文题目：	中小粮食加工企业财务风险管理研究 ——以JS企业为例
英文题目：	Research on Financial Risk Management of Small and Medium Grain Processing Enterprises - Taking JS Enterprise as an Example
指导老师：	姚颐
中文关键字：	财务风险；中小企业；粮食加工；财务管理
英文关键字：	the financial risk；small and medium-sized enterprises；the grain processing；the financial management
中文摘要：	“粮食危机”是新冠疫情和乌克兰冲突以来，全球都需要面对的一个重要话题，关乎每一个人的生存；“食品安全”是近来人们最为关注的问题，关系到人们手中的食物是粮食还是化学品。以此为背景，本文以国际危机事件为突破口，通过分析全球农粮产业链的调整，总结对我国粮食安全产生的较为严重的影响，进而切入与人民生存关系密切的农粮领域，并选取与农业种植领域紧密相关的中小粮食加工企业为本文的案例素材。 在日趋复杂的宏观经济环境中，各类中小企业的发展无疑面临着更为深刻的经济结构性调整的局面，为其运营带来诸多风险，其中以财务风险较为复杂。本文通过分析案例企业的财务活动和运营状况，逐步揭示其所面临的财务风险及财务风险管理存在的问题，并对财务风险管理中问题的成因进行剖析，同时列举了应对财务风险管理问题的优化方案和保障措施。 在叙述案例时，首先描述了行业内企业的共通特征以及企业的业务内容，并着重介绍了JS粮油公司面临的不合理的资本结构、融资能力不足、投资扩张过快等四个方面的财务风险管理现状。紧接着，根据上述财务风险管理的现状，对财务风险管理中存在的问题进行了总结，重点列举了债务规模大、存货积压严重、资金流动性不足等四个方面的问题。然后对上述总结的问题进行了成因分析，归纳了利润低、存货决策不合理、筹资渠道有限、扩张性投资以及内控机制失效等六个主要的原因。最后，为应对上述财务风险管理中的问题，本文从存货风险、债务风险、筹资风险的角度提出相对应的优化方案。同时为确保优化方案的有效实行，从营销整合、治理结构和优化财务体系三个方面完善了相应的保障性措施。
英文摘要：	Since the COVID-19 epidemic and the conflict in Ukraine, the "food crisis" has been an important topic that the world needs to face, which concerns the survival of everyone; Food safety "is the most concerning issue recently, which is related to whether the food in people's hands is food or chemicals. Against this backdrop, this article takes the international crisis event as a breakthrough point, analyzes the adjustment of the global agricultural and grain industry chain, summarizes the relatively serious impact on China's food security, and then enters the agricultural and grain field that is closely related to people's survival. Small and medium-sized grain processing enterprises closely related to the agricultural planting field are selected as case materials for this article. In the increasingly complex macroeconomic environment, the development of various small and medium-sized enterprises undoubtedly faces more profound economic structural adjustments, which bring many risks to their operations, among which financial risks are more complex. This article analyzes the financial activities and operational status of a case enterprise, gradually revealing the financial risks it faces and the problems in financial risk management. It also analyzes the causes of the problems in financial risk management, and lists optimization plans and guarantee measures to address financial risk management issues. When describing the case, the common characteristics of enterprises in the industry and their business content were first described, and the current financial risk management situation of JS Grain and Oil Company was emphasized in four aspects: unreasonable capital structure, insufficient financing capacity, and rapid investment expansion. Subsequently, based on the current situation of financial risk management mentioned above, a summary was made of the problems existing in financial risk management, with a focus on four aspects: large debt scale, severe inventory backlog, and insufficient liquidity of funds. Then, the causes of the problems summarized above were analyzed, and six main reasons were summarized, including low profits, unreasonable inventory decisions, limited financing channels, expansionary investments, and ineffective internal control mechanisms. Finally, to address the issues in financial risk management mentioned above, this article proposes corresponding optimization plans from the perspectives of inventory risk, debt risk, and financing risk. At the same time, to ensure the effective implementation of the optimization plan, corresponding safeguard measures have been improved from three aspects: marketing integration, governance structure, and optimization of the financial system.
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