【摘要】：當(dāng)前,我國農(nóng)業(yè)農(nóng)村發(fā)展進(jìn)入新階段,要應(yīng)對農(nóng)業(yè)兼業(yè)化、農(nóng)村空心化、農(nóng)民老齡化,解決誰來種地以及怎樣種好地等問題,亟需加快構(gòu)建新型農(nóng)業(yè)經(jīng)營體系。家庭農(nóng)場作為新型農(nóng)業(yè)經(jīng)營主體,以農(nóng)民家庭成員為主要勞動力,以農(nóng)業(yè)經(jīng)營收入為主要收入來源,利用家庭承包土地或流轉(zhuǎn)土地,從事規(guī)模化、集約化、商品化農(nóng)業(yè)生產(chǎn),保留了農(nóng)戶家庭經(jīng)營的內(nèi)核,堅(jiān)持了家庭經(jīng)營的基礎(chǔ)性地位,適合我國基本國情,符合農(nóng)業(yè)生產(chǎn)特點(diǎn),契合經(jīng)濟(jì)社會發(fā)展階段,是農(nóng)戶家庭承包經(jīng)營的升級版,已成為引領(lǐng)適度規(guī)模經(jīng)營以及發(fā)展現(xiàn)代農(nóng)業(yè)的有生力量。因此,發(fā)展家庭農(nóng)場是提高農(nóng)業(yè)集約化經(jīng)營水平的重要途徑之一。我國在家庭農(nóng)場方面缺少一套獨(dú)立并且完善的財(cái)務(wù)評價指標(biāo)體系,這是本文主要以建立家庭農(nóng)場財(cái)務(wù)評價指標(biāo)體系為研究內(nèi)容的根本動因。本文主要研究工作是通過對各項(xiàng)財(cái)務(wù)評價指標(biāo)的篩選,建立一套完善的家庭農(nóng)場財(cái)務(wù)評價指標(biāo)體系進(jìn)而為銀行提供評估家庭農(nóng)場財(cái)務(wù)狀況的可靠工具,指導(dǎo)家庭農(nóng)場主科學(xué)地選擇經(jīng)營項(xiàng)目,提高投資效率,實(shí)現(xiàn)家庭農(nóng)場的可持續(xù)發(fā)展。本文通過對國內(nèi)外相關(guān)文獻(xiàn)的研究以及評價,在家庭農(nóng)場及財(cái)務(wù)評價理論的基礎(chǔ)之上建立家庭農(nóng)場的財(cái)務(wù)評價指標(biāo)體系。本文研究工作主要包括建立完善的家庭農(nóng)場財(cái)務(wù)評價指標(biāo)體系以及家庭農(nóng)場財(cái)務(wù)評價指標(biāo)體系的應(yīng)用。家庭農(nóng)場財(cái)務(wù)評價指標(biāo)體系建立的工作主要是通過對初選的20個財(cái)務(wù)指標(biāo)采用專家調(diào)查法進(jìn)行合理篩選,最終確定5個基本財(cái)務(wù)指標(biāo)以及各項(xiàng)指標(biāo)權(quán)重,從而構(gòu)建一個綜合完善的財(cái)務(wù)評價指標(biāo)體系；家庭農(nóng)場財(cái)務(wù)評價指標(biāo)體系的應(yīng)用主要是在各類期刊提供的先進(jìn)生產(chǎn)技術(shù)基礎(chǔ)上構(gòu)思的家庭農(nóng)場模型以及通過實(shí)地調(diào)研收集的家庭農(nóng)場模型,從其中選擇20個具有代表性的家庭農(nóng)場模型利用上述建立綜合完善的財(cái)務(wù)評價指標(biāo)體系進(jìn)行測算以及進(jìn)行財(cái)務(wù)評價。在家庭農(nóng)場財(cái)務(wù)測算過程中由于每個財(cái)務(wù)評價指標(biāo)在評價體系中的重要程度不同,所以在獲知每個財(cái)務(wù)評價指標(biāo)的權(quán)重之后,將無量綱化處理后的所有指標(biāo)分值通過權(quán)重計(jì)算綜合指數(shù)；在對家庭農(nóng)場財(cái)務(wù)評價指標(biāo)體系進(jìn)行綜合評價的過程中,由于各個指標(biāo)的經(jīng)濟(jì)意義彼此不同,有的屬于正向指標(biāo),有的屬于逆向指標(biāo),不具有可比性,在確定指標(biāo)實(shí)際值之后,還必須解決指標(biāo)間的可綜合性問題,因此筆者進(jìn)行了指標(biāo)的無量綱化處理,即通過一定的數(shù)值變換來消除指標(biāo)間的量綱影響。在全文理論研究與實(shí)證研究的基礎(chǔ)上,總結(jié)出本研究的最終結(jié)論,其一是關(guān)于評價模型的作用：1、該體系可以客觀評價家庭農(nóng)場的財(cái)務(wù)狀況；2、銀行可以依據(jù)該體系為家庭農(nóng)場提供貸款,其二是關(guān)于家庭農(nóng)場經(jīng)營模式的選擇：該體系可指導(dǎo)家庭農(nóng)場主科學(xué)地選擇經(jīng)營項(xiàng)目。根據(jù)所得結(jié)論,面向銀行提出兩點(diǎn)建議,第一,幫助家庭農(nóng)場建立財(cái)務(wù)核算體系；第二,培養(yǎng)家庭農(nóng)場財(cái)務(wù)評價專門人才。
[Abstract]:At present, the agricultural and rural development of our country has entered a new stage. It is urgent to speed up the construction of a new agricultural management system in order to cope with the problems of agriculture and industrialization, the rural hollowing, the aging of farmers, the solution of the land and the kind of good land. The family farm is a new type of agricultural operation subject, the farmer family members are the main labor force, and the agricultural management is collected. As the main source of income, the household contracted land or transferred land, engaged in large-scale, intensive and commercialized agricultural production, retained the kernel of household management, adhered to the basic status of family management, adapted to the basic national conditions of our country, accorded with the characteristics of agricultural production, fit for the stage of economic and social development, and was the household contract management of farmers. It is one of the most important ways to improve the level of agricultural intensive management. Therefore, the family farm lacks a set of independent and perfect financial evaluation index system in the family farm. This is the main purpose of this article to establish family farm finance. The evaluation index system is the fundamental motivation of the research content. The main research work is to establish a set of perfect financial evaluation index system of family farm through the screening of various financial evaluation indexes, and to provide a reliable tool for the bank to evaluate the financial situation of the family farm, and to guide the family farm to choose the management project and improve the management of the family farm. In this paper, the financial evaluation index system of family farm is established on the basis of family farm and financial evaluation theory. This paper mainly includes the establishment of a perfect family farm financial evaluation index system and family. The application of the financial evaluation index system of the farm. The work of establishing the financial evaluation index system of the family farm mainly is to select the 20 financial indexes of the primary election by using the expert investigation method, and finally determine the 5 basic financial indexes and the weight of each index, so as to build a comprehensive and perfect financial evaluation index system; The application of the financial evaluation index system of the court farm mainly is the family farm model which is conceived on the basis of advanced production technology provided by various periodicals and the family farm model collected through field investigation, from which 20 representative family farm models are selected to make use of the comprehensive and perfect financial evaluation index system. In the financial estimation process of family farm, the importance of each financial evaluation index in the evaluation system is different in the family farm financial calculation process, so after knowing the weight of each financial evaluation index, all the indexes after the dimensionless treatment are calculated through the weight calculation of the comprehensive index; in the family farm finance. In the process of comprehensive evaluation of the evaluation index system, because the economic significance of each index is different from each other, some belong to the positive index, some belong to the reverse index and do not have the comparability. After determining the actual value of the index, it is necessary to solve the problem of the comprehensiveness among the indexes, so the author has carried out the dimensionless treatment of the index, that is, through the index The final conclusion of this study is summed up on the basis of the theoretical and empirical research of the full text. One is the role of the evaluation model: 1, the system can objectively evaluate the financial situation of the family farm; 2, the bank can provide loans to family farms based on the system, and the second It is the choice of family farm management model: the system can guide family farm subject science to select business projects. According to the conclusions, two suggestions are put forward to the bank. First, help family farms establish financial accounting system; second, train family farm financial evaluation professionals.
【學(xué)位授予單位】：南京農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F324.1;F302.6

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