湖南大康国际农业食品股份有限公司财务风险识别与防范案例分析

目录........................................................................................................................................I CONTENTS.............................................................................................................................III 图表索引..................................................................................................................................III 摘要.....................................................................................................................................VII ABSTRACT.................................................................................................................................IX 1导论. (1)

1.1研究背景 (1)

1.2研究目的和意义 (2)

1.3文献综述 (2)

1.3.1财务风险研究综述 (2)

1.3.2农业上市公司财务风险研究综述 (5)

1.3.3文献评述 (6)

1.4研究内容 (7)

1.5研究方法 (9)

1.6创新与不足 (9)

1.6.1创新 (9)

1.6.2不足 (9)

2相关理论概述 (10)

2.1财务风险相关界定 (10)

2.1.1财务风险的概念 (10)

2.1.2财务风险的特性 (10)

2.1.3财务风险的分类 (11)

2.2财务风险识别相关界定 (12)

2.2.1财务风险识别的概念 (12)

2.2.2财务风险识别的方法 (12)

2.3财务风险防范 (13)

2.4畜牧业财务风险特点 (13)

2.4.1受原材料价格波动影响大 (13)

2.4.2产品创新和技术研发薄弱 (14)

3大康农业概况及财务风险识别 (15)

3.1大康农业概况 (15)

3.1.1大康农业简介 (15)

3.1.2主营业务相关财务数据 (17)

3.2大康农业筹资风险识别及风险影响因素分析 (18)

3.2.1筹资风险识别 (18)

3.2.2筹资风险影响因素分析 (20)

3.3大康农业投资风险识别及风险影响因素分析 (21)

3.3.1投资风险识别 (21)

3.3.2投资风险影响因素分析 (23)

3.4大康农业应收账款回收风险识别及风险影响因素分析 (24)

3.4.1应收账款回收风险识别 (24)

3.4.2应收账款回收风险影响因素分析 (25)

3.5大康农业收益分配风险识别及风险影响因素分析 (26)

3.5.1收益分配风险识别 (26)

3.5.2收益分配风险影响因素分析 (27)

3.6大康农业担保风险识别及影响因素分析 (27)

4防范措施 (29)

4.1筹资风险防范措施 (29)

4.1.1加强企业经营管理人员的财务风险意识 (29)

4.1.2正确认识公司负债，适当控制负债规模，使负债规模合理化 (29)

4.1.3转变单一的筹资方式，使筹资方式合理、多元化 (29)

4.1.4合理把控公司负债结构 (30)

4.1.5科学合理控制资金筹集量 (30)

4.2投资风险防范措施 (30)

4.2.1增强投资风险意识，建立健全投资风险管理制度 (30)

4.2.2减少理财性投资，着力发展主营业务 (31)

4.2.3加大农产品研发和创新的投资力度，增强核心竞争力 (31)

4.3应收账款回收风险防范措施 (32)

4.3.1提升产品质量，优化产业结构，增强企业核心竞争力 (32)

4.3.2建立健全公司信用管理制度 (32)

4.3.3完善销售合同管理 (33)

4.3.4切实落实催收制度 (33)

4.4收益分配风险防范措施 (33)

4.5担保风险防范措施 (34)

4.5.1完善大康农业对外担保的制度与程序 (34)

4.5.2建立完善的担保风险评估体系 (34)

4.5.3加强担保风险跟踪与反馈机制 (34)

5结论与展望 (35)

5.1结论 (35)

5.2展望 (35)

参考文献 (37)

附录 (39)

致谢 (43)

攻读硕士期间取得的科研成果 (44)

CONTENTS

Chinese Contents........................................................................................................................I CONTENTS.............................................................................................................................III Chart Index...............................................................................................................................III Chinese Abstract.....................................................................................................................VII ABSTRACT.............................................................................................................................IX 1Introduction (1)

1.1Research background (1)

1.2Purpose and significance of the research (2)

1.3Literature Review (2)

1.3.1Review of financial risk research (2)

1.3.2Review of financial risk research of agricultural listed companies (5)

1.3.3Literature review (6)

1.4Research content (7)

1.5Research method (9)

1.6Innovations and deficiencies (9)

1.6.1Innovations (9)

1.6.2Deficiencies (9)

2Overview of the theory (10)

2.1Definition of financial risk (10)

2.1.1The concept of financial risk (10)

2.1.2The characteristics of financial risk (10)

2.1.3The classification of financial risk (11)

2.2Definition of financial risk identification (12)

2.2.1The concept of financial risk identification (12)

2.2.2Method of financial risk identification (12)

2.3Financial risk prevention (13)

2.4The characteristics of the financial risk of animal husbandry (13)

2.4.1The price of raw materials fluctuates greatly (13)

2.4.2Product innovation and technical development are weak (14)

3Dakang agriculture profile and financial risk detection (15)

3.1Dakang agriculture profile (15)

3.1.1Dakang agriculture profile (15)

3.1.2The factors of risk factor analysis were analyzed (17)

3.2Financing risk identification and risk factor analysis (18)

3.2.1Financing risk identification (18)

3.2.2The factors of risk factor analysis were analyzed (20)

III

3.3Investment risk identification and risk factor analysis (21)

3.3.1Investment risk identification (21)

3.3.2Investment risk factor analysis (23)

3.4Account receivable recovery risk identification and risk factor analysis (24)

3.4.1Account receivable recovery risk identification (24)

3.4.2Account receivable recovery risk factor analysis (25)

3.5Income distribution risk identification and risk factor analysis (26)

3.5.1Income distribution risk identification (26)

3.5.2Income distribution risk factor analysis (27)

3.6Guarantee risk identification and factor analysis (27)

4preventive measures (29)

4.1Financing risk prevention measures (29)

4.1.1Strengthen the financial risk awareness of management personnel (29)

4.1.2Appropriate control of liabilities (29)

4.1.3Transform a single way of raising money (29)

4.1.4To properly handle the liability structure of the company (30)

4.1.5Scientific and rational control of capital raising (30)

4.2Investment risk prevention measures (30)

4.2.1Establish a sound investment risk management system (30)

4.2.2Reduce financial investment (31)

4.2.3Increase investment in research and development of agricultural

products and innovation (31)

4.3Accounts receivable recovery risk prevention measures (32)

4.3.1Improve the product quality and optimize the industrial structure (32)

4.3.2Establish and improve the company's credit management system (32)

4.3.3Improve sales contract management (33)

4.3.4Implement the system of collection and collection (33)

4.4Income distribution risk prevention measures (33)

4.5Guarantee risk prevention measures (34)

4.5.1Improve the system and procedures for foreign guarantees (34)

4.5.2Establish a comprehensive risk assessment system for insurance (34)

4.5.3Strengthen the guarantee risk tracking and feedback mechanism (34)

5Conclusion and foresight (35)

5.1Conclusion (35)

5.2Foresight (35)

References (37)

Appendix (39)

Acknowledgement (43)

Research achievements obtained during master's degree (44)

图表索引

图1-1技术路线图 (8)

图3-1大康农业股权结构图 (16)

图3-2大康农业组织结构图 (17)

表3-1大康农业2015年主营业务收入与成本表 (18)

表3-2大康农业2011-2015年短期偿债能力分析表 (19)

表3-3大康农业2011-2015年长期偿债能力分析表 (19)

表3-4大康农业2011-2015年负债总额表 (20)

表3-5大康农业2013-2015年银行借款占负债总额比重表 (20)

表3-6大康农业2011-2015年盈利能力情况表 (21)

表3-7大康业2011-2015年固农定资产、在建工程和无形资产投资情况表 (22)

表3-8大康农业2015年暂时闲置募集资金购买理财产品情况表 (22)

表3-9大康农业2011-2015年投资收益情况表 (23)

表3-10大康农业2011-2015年应收账款情况表 (24)

表3-11大康农业2011-2015年应收账款账龄分析表 (25)

表3-12大康农业2013-2015年归属于上市公司股东净利润表 (26)

表3-13大康农业2011-2015年分红配股情况表 (26)

表3-14大康农业2011-2015年每股净资产、每股收益情况表 (27)

表3-15大康农业2015-2016年对外担保情况表 (28)

表3-16大康农业2016年提供担保子公司资产负债情况表 (28)