The Research On The Problems And Measures Of Financial Management Of Agricultural Enterprises In Heyuan City

Agricultural enterprise is the main force to solve the ―three rural issues‖, realize the agriculture industrialization, promote agricultural development, and increase agricultural efficiency and farmers’ income. To strengthen the management of agricultural enterprises is the basic condition to ensure normal operation of enterprises. Simultaneously, as an important pathway to improve the level of enterprise management and accelerate the development of agricultural economy, financial management is the center of enterprise management in agriculture. However, the ability of financial management of Chinese agricultural enterprises is generally weak at present.Based on the in-depth analysis of financial management theory of agricultural enterprise, taking Heyuan city for example, this dissertation made a survey of several local agricultural enterprises and analyzed the problems they face. Following problems were found on the basis of deep research on financial management of sample agricultural enterprises:(1) the financial structure of agricultural enterprise was unsound and institutional framework was unreasonable;(2) the beforehand budget was not enough and afterwards management was incomplete on budget;(3) the financing management was weak and financing channel was small;(4) the cost accounting was extensive and profitability was poor;(5) the internal control system was imperfect and lack of consciousness of risk management. To solve these problems, this dissertation put forward more scientific and comprehensive suggestions and measures from the point of budget management, financing management, cost control and internal control construction in financial management of agricultural enterprise, and present the financial management mode in agriculture based on the value chain.From the perspective of micro subject—enterprise, this dissertation made a dynamic analysis of the financial management issues in the growing process of agricultural enterprises by combining the sampling with major investigation method, by combining the normative analysis with empirical analysis of case. This dissertation combined the financial management of agricultural enterprises with the operation and management process, and matched with the growing process. On basis of this, this dissertation put forward the financial management mode based on the value chain and had a certain degree of innovation.