育种项目的长期投资与财务报表反映研究  

Research on the Long-term Investment of Breeding Projects and their Reflection in Financial Statements

作　　者：吴永影 Wu Yongying(Fujian Vocational Collece of Agriculture,Fuzhou,350007)

机构地区：[1]福建农业职业技术学院,福州350007

出　　处：《分子植物育种》2024年第14期4829-4834,共6页Molecular Plant Breeding

摘　　要：本研究深入探讨育种项目作为长期投资在财务报表中的反映及其对投资决策的影响,突出了育种项目的成本结构、收益模式及其投资风险与回报之间的复杂关系。通过分析资产负债表、利润表和现金流量表如何体现育种项目的长期投资特性,本研究强调了这些信息对于投资者和项目管理的重要性;同时,评价了比率分析和现金流量分析等财务报表分析方法的有效性与局限性,并探讨了在国际财务报告准则(IFRS)和美国通用会计准则(GAAP)下改进财务报告标准的可能性;通过案例研究,深入分析了育种项目财务表现的特殊问题及解决策略,为理论提供实证支持。本研究旨在为投资者和管理层提供科学的决策依据,帮助他们更加深入地理解和评估育种项目作为长期投资的价值和潜在风险,从而为农业领域的可持续发展贡献见解。This study delves into the reflection of breeding projects as long-term investments in financial statements and their impact on investment decisions,highlighting the complex relationship between the cost structure,revenue model,and the risk and return on investment of breeding projects.By analyzing how the balance sheet,income statement,and cash flow statement represent the long-term investment characteristics of breeding projects,this research emphasizes the importance of this information for investors and project management.It also evaluates the effectiveness and limitations of financial statement analysis methods,such as ratio analysis and cash flow analysis,and explores the potential for improving financial reporting standards under the International Financial Reporting Standards(IFRS)and the Generally Accepted Accounting Principles(GAAP).Through case studies,the study thoroughly analyzes the special issues and resolution strategies of the financial performance of breeding projects,providing empirical support for the theory.This research aims to offer scientific decision-making bases for investors and management,helping them to understand and assess the value and potential risks of breeding projects as long-term investments,thereby contributing insights for the sustainable development of the agricultural sector more deeply.

关 键 词：育种项目 长期投资 财务报表 综合分析 可持续发展 

分 类 号：F302.6[经济管理—产业经济] F324.6