近年来,随着全球资本市场的迅猛发展,企业运营方式和管理模式发生了巨大变化,随着财务风险的加剧,这种风险可能逐渐演变成危机,因此财务危机预警成为了当下研究的重点。农业在我国处于基础地位,农业产业化经营是推进农业现代化的重要途径。在农业企业的成长过程中,一个不得不面对的问题就是农业企业绩效低下、负债率不断攀升,甚至出现破产倒闭的状况。在当前形势下,加强农业企业财务的管理工作,有效开展农业企业财务危机预警工作,建立起一套完善的财务危机预警体系,这对农业企业的健康持续经营具有十分重要的意义。 In recent years, with the rapid development of the global capital market, great changes have taken place in the mode of operation and management of enterprises. With the aggravation of financial risks, this risk may gradually evolve into a crisis. Therefore, financial crisis early warning has become the focus of current research. Agriculture is in the basic position in our country, and agricultural industrialization management is an important way to promote agricultural modernization. In the process of the growth of agricultural enterprises, one of the problems that have to be faced is the low performance of agricultural enterprises, the rising debt ratio, and even bankruptcy. Under the current situation, we should strengthen the financial management of agricultural enterprises, effectively carry out the early warning of financial crises in agricultural enterprises, and establish a set of perfect financial crisis early warning systems. This is of great significance to the healthy and sustainable management of agricultural enterprises.
辽宁省农业企业,财务危机,危机预警, Liaoning Agricultural Enterprise Financial Crisis Crisis Early Warning农业企业财务危机预警的研究综述
黄晓波,焦子玉. 农业企业财务危机预警的研究综述Study on Early Warning of Financial Crisis of Agricultural Enterprises[J]. 国际会计前沿, 2019, 08(02): 52-56. https://doi.org/10.12677/FIA.2019.82008
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