基于财务报告的益生股份财务问题及对策研究

山东交通学院毕业论文基于财务报告的益生股份财务问题及对策研究摘要随着中国经济水平的不断提高，人民对生活水平的需求也愈来愈高，农业市场中优质肉蛋奶的供应量也逐步扩大，其发展趋势对我国产生了举足轻重的影响，本文以益生股份为例，对益生股份财务状况进行分析，主要结论如下：益生股份长期偿债能力与盈利水平偏低、增值能力较差、资金周转效率低等问题。基于此，分别给出了扩大业务能力、降低管理费用开支、调节资金管理比率、提升资金利用率的方案，希望对益生集团等与其相似的我国农业上市公司的财务管理问题进行参考与借鉴。关键词：财务报告：农业上市公司：对策AbstractWith the increasing economic volume of our country,people's requirements forthe quality of life are getting higher and higher.The demand for high-quality meat,eggs and milk in the market is increasing.As an important part of agriculturaldevelopment,the development of animal husbandry plays a vital role in China'sagriculture.This paper takes Yisheng Shares as an example to analyze the financialsituation of Yisheng Shares.It is found that the long-term solvency and profitability ofYisheng Shares are low,and the value-added ability is poor The efficiency of capitalturnover is low.Based on this,the paper puts forward suggestions on expanding salescapacity,reducing management expenses,adjusting the distribution ratio of workingcapital,and improving the efficiency of capital turnover,with a view to providingreference and reference for Yisheng Shares and its similar agricultural listedcompanies in controlling financial risks.Keywords:Financial report;Agricultural listed companies;countermeasure目录1绪论.1.1研究背景及意义1.2研究内容及方法1.2.1研究内容……11.2.2研究方法.....11.3文献综述..1.3.1财务报表分析的研究现状…21.3.2农业上市公司的研究2益生股份及其财务的现状...·…2.1益生股份概况.....。2.2益生股份财务的现状…42.2.1盈利能力分析..2.2.2偿债能力分析2.2.3营运能力分析62.2.4发展能力分析3益生股份的主要问题...·….93.1长期偿债能力偏低..3.2盈利水平增长较低...93.3增值能力较差......……93.4资金周转效率低...104益生股份主要问题的改进对策......114.1拓展销售能力，防范收入不足的风险......114.2减少管理费用支出.…。114.3调整流动资金分配比例.......124.4加强应收账款管理，提高资金周转效率.…125结论及展望........…13致谢14参考文献.....……..15