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南京扬子国资投资集团有机农业投资的财务管理方案规划摘要:农业是弱势产业。而有机农业由于附加了更加严格的安全和环保措施，需要投入超常的人力、物力、资金和时间成本，其发展壮大就必须有相应的成本补偿，最终形成优质优价的市场形成机制，才能走向良性循环。由于有机农产品的生产需要土壤和环境质量的安全转换，转换期长且运营风险大，决定了有机生产企业不能像常规农业种植那样寻求短期资金回流，需要持续三年以上财务投入，其盈亏平衡点和财务净现值才可能出现并逐步得以实现。因而有机生产企业的财务管理水平较一般农业企业更加艰巨复杂，资金回收期更长，财务风险也会更大，需要建立运用科学有效的财务预算管理体制机制。35244
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本文通过对扬子国投在有机农业的投资活动进行财务方案规划，进一步解析有机投资财务管理现状，为未来中国有机农业发展提供财务管理案例支持。
毕业论文关键词:有机农业；财务运营；方案规划。
Planning of financial management of organic agriculture investment in Nanjing Yangzi State Investment Group
Abstract: Agriculture is a weak industry. and organic agriculture because of the added stricter safety and environmental protection measures, the need to invest extraordinary manpower, material, capital and time cost, its development and growth must have corresponding cost compensation, the final formation of high-quality price of the market mechanism, to the virtuous circle. Because the production of organic produce requires the safe conversion of soil and environment quality. The conversion period is long and the operation risk is big, decides that the organic production enterprise cannot seek the short-term fund reflux as the conventional agricultural planting, needs to last more than three years financial input, its break-even point and the financial net present value can appear and gradually realize. Thus, the financial management level of organic production enterprises is more difficult and complicated than the general agricultural enterprises, the fund recycling period is longer, the financial risk will be greater, and the system mechanism of scientific and effective financial budget management needs to be established.
Through the financial planning of the investment activities of the YANGZI countries in organic agriculture, this paper further analyzes the present situation of financial management of organic investment, and provides financial management case support for the future development of organic agriculture in China.
Key words: Organic agriculture; financial management; planning
目录
一、绪论1
（一）研究背景和意义1
（二）国内外研究综述1
1．有机农业国内外研究现状1
（1）有机农业国内研究综述1
（2）有机农业国外研究综述1
2．农业投资财务国内外研究现状1
（三）研究创新点2
二、理论基础2
（一）有机农业企业的概念及特征2
（二）全面预算管理2
三、现状和问题分析3
（一）研究对象概况3
（二）存在的主要问题3
1．运营模式不能适应有机农业企业财务管理的需要3
2．财务共享体系很不完善3
3．财务管理标准化体系建设滞后3
4．会计核算准确性不够3
5．全面预算管理体系亟待建立4
6．管理报告体系不够完善4
四、财务方案规划4