上市种业公司隐性负债管理策略研究  

Study on the Management Strategies of Implicit Liabilities in Listed Seed Companies

作　　者：毋格格 Wu Gege(Henan Technical Institute,Zhengzhou,450042)

机构地区：[1]河南应用技术职业学院,郑州450042

出　　处：《分子植物育种》2024年第20期6922-6927,共6页Molecular Plant Breeding

基　　金：河南应用技术职业学院青年骨干教师资助项目(2024-GGJS-G001)资助。

摘　　要：随着全球种业市场的快速发展和竞争的加剧,上市种业公司面临越来越多的隐性负债问题,这些负债可能严重影响公司的财务健康和市场表现。本研究围绕上市种业公司大北农的担保责任、隆平高科的诉讼风险案例深入分析,探讨了隐性负债对种业公司的潜在影响,并提出有效的风险管理策略。研究表明,上市种业公司的隐性负债广泛存在于担保、法律诉讼、合规风险及环境责任等多个方面,严重影响公司的财务稳定性和市场信誉。通过加强财务披露、优化财务管理、增强内部控制以及提高政策和法规遵从性,可以有效降低这些负债的负面影响。本研究旨在为上市种业公司提供系统的隐性负债管理框架,以应对不断变化的市场和法规环境,保障公司的长期稳定发展。With the rapid development and intensifying competition in the global seed industry market,publicly listed seed companies are facing an increasing number of latent liabilities that could severely impact their financial health and market performance.This study conducts an in-depth analysis of latent liabilities issues,focusing on the guarantee responsibilities of Da Bei Nong and the litigation risks of Longping High-tech.It explores the potential impacts of latent liabilities on seed companies and proposes effective risk management strategies.The research indicates that the latent liabilities of publicly listed seed companies are widespread across guarantees,legal litigations,compliance risks,and environmental responsibilities,significantly affecting the companies'financial stability and market reputation.By strengthening financial disclosure,optimizing financial management,enhancing internal controls,and improving compliance with policies and regulations,the negative impact of these liabilities can be effectively mitigated.This study aims to provide a systematic framework for managing latent liabilities for publicly listed seed companies to cope with the ever-changing market and regulatory environment and ensure their long-term stable development.

关 键 词：隐性负债 风险管理 种业公司 财务披露 合规性监管 

分 类 号：F832.51[经济管理—金融学] F302.6F324.6