小规模生物育种企业接受风险投资与财务核算问题探究  

Exploring the Issues of Risk Investment and Financial Accounting in Small-scale Biotechnology Breeding Enterprises

作　　者：宋春梅[1] 乔庆敏 Song Chunmei;Qiao Qingmin(Shijiazhuang Vocational College of Finance&Economics,Shijiazhuang,050000;Department of Economics,Handan Polytechnic College,Shijiazhuang,050000)

机构地区：[1]石家庄财经职业学院会计与金融学院,邯郸056000 [2]邯郸职业技术学院经济系,邯郸056000

出　　处：《分子植物育种》2023年第17期5751-5755,共5页Molecular Plant Breeding

基　　金：河北省人力资源和社会保障厅项目(JRSHZ-2020-02100)资助。

摘　　要：本研究针对小规模生物育种企业接受风险投资与会计核算问题展开探究。本研究系统介绍了小规模生物育种企业的特点和对资金的需求,指出其创新性和竞争力对于吸引风险投资的重要性;并深入探讨了风险投资与财务核算之间的关系,分析了风险投资对企业的影响以及财务核算在风险投资过程中的角色和要求。进一步讨论了风险投资与财务核算之间可能出现的挑战和冲突。阐述了财务核算的方法和实践,包括风险投资的会计处理和准则、资本结构和财务报表的调整以及风险投资资金的追踪和报告。最后,提出了优化风险投资与财务核算的策略,包括财务管理和控制的优化、投资者关系管理和沟通的改进,以及财务核算流程和系统的改善。本研究还通过案例分析和实证研究,选取了国际上一些实际案例,展示了股权问题、对赌问题和企业易主等风险投资与财务核算所带来的挑战,并提出解决方案和经验教训。通过这些研究,可以为小规模生物育种企业在接受风险投资和进行财务核算过程中提供指导和支持,促进该行业的可持续发展。This study aims to explore the issues of risk investment and accounting in small-scale biotechnology breeding enterprises.The study systematically introduces the characteristics of small-scale biotechnology breeding enterprises and their financial needs,highlighting the importance of their innovation and competitiveness in attracting risk investment.Furthermore,the study delves into the relationship between risk investment and financial accounting,analyzing the impact of risk investment on enterprises and the role and requirements of financial accounting in the process of risk investment.The challenges and conflicts that may arise between risk investment and financial accounting are also discussed.The study elaborates on the methods and practices of financial accounting,including the accounting treatment and principles of risk investment,the adjustment of capital structure and financial statements,and the tracking and reporting of risk investment funds.Finally,optimization strategies for risk investment and financial accounting are proposed,including the optimization of financial management and control,improvement of investor relations management and communication,and enhancement of financial accounting processes and systems.Through case studies and empirical research,international cases are selected to illustrate the challenges posed by risk investment and financial accounting,such as equity issues,contingent agreements,and changes in ownership,and solutions and lessons learned are provided.These findings can provide guidance and support for small-scale biotechnology breeding enterprises in the process of receiving risk investment and conducting financial accounting,promoting the sustainable development of the industry.

关 键 词：小规模生物育种企业 风险投资 会计核算 股权问题 可持续发展 

分 类 号：F324[经济管理—产业经济] F302.6