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    基于農業企業財務風險成因及其防范對策分析

    時間:2019年05月28日 所屬分類:經濟論文 點擊次數:

    摘要:我國農業企業在國民經濟發展過程中發揮了非常重要的作用,但受各種因素的制約,國內大部分農業企業在生產運營過程中都面臨著多種財務風險,加強農業企業對財務風險的防范能力,對其自身的可持續發展有良好的促進作用。文章對農業企業財務風險的成因進

      摘要:我國農業企業在國民經濟發展過程中發揮了非常重要的作用,但受各種因素的制約,國內大部分農業企業在生產運營過程中都面臨著多種財務風險,加強農業企業對財務風險的防范能力,對其自身的可持續發展有良好的促進作用。文章對農業企業財務風險的成因進行了分析,并據此提出了農業企業財務風險的防范對策,以供相關人員參考。

      關鍵詞:農業企業,財務風險,風險意識,防范機制,資金管理

    經濟視野

      改革開放以來,我國農業企業迎來了一個高速發展的時期,諸多農業相關企業紛紛涌現,為我國社會經濟的全面發展做出了巨大的貢獻。但我國農業尚處于初級發展階段,很多農業企業的生產運營還很不穩定,再加上國內國外市場的接軌,絕大多數農業企業時刻面臨著以財務風險為主的各種風險的沖擊。因此,必須深入研究農業企業財務風險成因,有效制定財務風險防范對策。

      一、我國農業企業財務風險的形成原因分析

      (一)市場因素的影響

      我國農業在市場經濟發展過程中長期處于弱勢地位,盡管我國政府一直在大力扶持農業生產,并且相繼出臺了各種優惠政策來促進農業企業的發展,但大量國際市場中的農產品不斷進入國內市場,對我國農產品價格造成很大影響。同時國家貨幣政策以及國內市場供求關系等各種因素也對我國農業企業的生產運營有非常深刻的影響,這些因素都有可能會給農業企業帶來不同程度的經濟損失,而農業企業的財務管理難以規避這些因素所造成的風險。

      (二)自然因素的影響

      土壤土質以及氣候條件等自然環境因素對農業正常生產有非常大的影響,這在很大程度上決定了影響農業企業財務管理的主要風險之一就是自然災害帶來的風險,該類風險不但對農業企業的原料來源有直接性影響,還促使投資農業后經濟回報的不確定性更高,所以我國農業企業在自然環境的影響下要承擔更高的財務風險。

      (三)融資因素的影響

      農業生產受自然環境影響程度較深,生產周期相對較長,在農業生產方面的投資風險也就相對較高,這就造成不少銀行不愿主動涉足涉農貸款方面,很多前景良好的農業企業以及農業項目無法獲得足夠的信貸支撐。而很多農業企業由于無法獲得銀行貸款或政府相關資金保障,只有選擇其他融資渠道,但融資成本相對較高,這些因素都在一定程度上阻礙了我國農業企業的發展。

      二、農業企業財務風險防范對策

      (一)全面增強企業的財務風險意識

      農業企業要不斷增強自身的財務風險意識,采用培訓和講座等不同形式的活動,加強對內部員工進行財務風險相關知識的教育,使全體員工都能夠充分了解農業企業生產運營中所要面對的各種風險,從而形成較強的風險理念,并在日常工作中始終保持風險防范意識。

      同時,農業企業要高度重視財務管理人員的培訓工作,不斷增強其財務管理能力和風險識別能力。另外,農業企業還應組織全體員工開展風險管理相關教育活動,從整體上增強企業的財務風險識別、分析以及應對的能力。

      (二)建立健全財務風險防范機制

      農業企業要想有效防范和處理各種財務風險,就必須建立和完善企業財務內部控制制度,同時加大監督和管理力度,將內控制度切實落到實處,從而達到防范各種財務費風險的目的。第一點,農業企業要加強對內控制度的認知,并不斷改善內部控制環境。第二點,農業企業要積極構建內部監管體系,加強落實授權審批制度,進一步明確各部門各崗位的具體職責,以全面落實內部監管制度。

      第三點,農業企業要加強與外界的溝通和交流,有效進行信息披露,以豐富管理層經驗,持續完善企業內控制度。第四點,農業企業應建立和完善內部報告制度、審計制度,為各項內部控制工作提供基本依據。第五點,農業企業應合理制定財務風險應急預案,以便于企業出現較大財務風險時,相關部門及人員能根據應急預案,冷靜應對財務風險,并在風險識別、評估和處理過程中,逐步增強企業財務風險管理能力。

      (三)加大企業資金管理力度

      第一點,農業企業應加強預測資金利用情況,增強資金利用效果。農業生產季節性較強,周期也相對較長,并且生產運營各個環節的資金使用量也不平均,所以必須科學合理地進行資金管理工作。企業管理人員要對生產運營各個階段所需資金額度進行充分分析和研究,并在此基礎上制定合理的使用計劃,防止由于資金缺乏而對企業的正常生產運營造成影響。

      第二點,加大資金管理力度,全面保證資金安全。財務管理的最重要內容就是對于各項資金的管理。農業企業要不斷優化存貨管理以及應收賬款管理工作,進一步理順和疏通資金用途和流動渠道,高度重視資金收支比例,為企業正常生產運營保持一定量的現金。另外,農業企業要不斷健全資金支出審批機制,有效保證資金安全。

      第三點,科學規劃融資規模,合理選擇資金來源,有效減少企業融資成本。農業企業首先要確定適當的融資規模,確保企業負債水平的合理性,以免負債過大而增加財務風險。同時農業企業可通過政府出臺的各項惠農政策,極力爭取農業項目相關低息貸款,以充分減少融資費用。

      三、結語

      總之,科學防范企業財務風險,對農業企業的穩定發展有十分重要的現實意義。所以,農業企業必須充分了解各種財務風險,深刻剖析各種財務風險形成的原因,并據此加強對企業員工的財務風險知識教育,建立健全農業企業財務風險防范機制,不斷提高農業企業的資金管理水平,從而全面增強農業企業對財務風險的防范能力,大大促進農業企業的健康、可持續發展。

      參考文獻:

      [1]張慧.淺談我國農業企業財務風險的成因及其對策[J].上海農業科技,2016(05).

      [2]黃麗君.農業企業財務管理存在的問題的探討[J].經濟視野,2016(23).

      經濟師評職投稿期刊:《經濟視野》雜志是統計局主管的經濟、綜合類期刊,征稿和發表的論文范圍涉及經濟政策、理論法規、金融財經、財務審計、企業管理、工程建筑、科技成果等與經濟發展緊密相關的領域。刊物集工作指導性、學術理論性、實用研究性于一體,交流工作經驗。

      

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