【摘要】：正一、引言因?yàn)檗r(nóng)業(yè)經(jīng)濟(jì)在很大程度上受自然條件的約束,使得公司經(jīng)營存在著極大的不確定性,財(cái)務(wù)危機(jī)的發(fā)生具有多樣性、突發(fā)性等特點(diǎn)。同其他法人企業(yè)相比,農(nóng)業(yè)上市公司經(jīng)營面臨的財(cái)務(wù)風(fēng)險(xiǎn)更加突出。這就需要利益相關(guān)者建立健全財(cái)務(wù)預(yù)警系統(tǒng),對企業(yè)的經(jīng)營活動、財(cái)務(wù)活動等進(jìn)行監(jiān)控分析,在危機(jī)發(fā)生之前對潛在的經(jīng)營風(fēng)險(xiǎn)和財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行預(yù)警,未雨綢繆,在產(chǎn)生財(cái)務(wù)危機(jī)時(shí)及時(shí)采取
[Abstract]:First, because the agricultural economy is restricted by natural conditions to a large extent, there is great uncertainty in the operation of the company, and the occurrence of financial crisis has the characteristics of diversity, sudden and so on. Compared with other corporate enterprises, the financial risks faced by agricultural listed companies are more prominent. This requires stakeholders to establish and improve the financial early warning system, monitor and analyze the business activities and financial activities of enterprises, warn the potential operating risks and financial risks before the crisis, make good plans in advance, and take timely action in the event of financial crisis.
【作者單位】： 湖南農(nóng)業(yè)大學(xué);
【基金】：湖南省社會科學(xué)基金(編號:2010YBB168)資助
【分類號】：F302.6;F324
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本文編號：2507302