Abstractthe society is uninterrupted advancement and development,the economic powerand rise of the nation increase improvement of people's revenue.Therefore,people'spursuit of high-quality life has become more and more intense,their eating,drinkingand living has become more and more intense,and they have shown their yearning forgood ingredients in our daily eating.Therefore,the development of mariculture hasbecome more market-oriented,so the financial management of mariculture has becomeparticularly important.Taking Zhangzi Island of agriculture,forestry,animal husbandryand fishery as an example,this paper uses its annual reports and a large number ofcomprehensive materials to analyze the financial data of the company to represent thecurrent situation of the company's operation,find out the existing financial difficultiesand the reasons for their formation,and use the financial ratio analysis method toanalyze the financial management of the enterprise,and supply the relevantcountermeasures and recommendation.Key words listed enterprise;marine aquaculture;financial management;financialdifficulties
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