现代种业企业财务风险识别与内部控制研究  

Study on Financial Risk Identification and Internal Control in Modern Seed Industry Enterprises

作　　者：查金莲[1] Zha Jinlian(Anqing Vocational and Technical College,Modern Business College,Anqing,246003)

机构地区：[1]安庆职业技术学院现代商务学院,安庆246003

出　　处：《分子植物育种》2025年第1期306-311,共6页Molecular Plant Breeding

基　　金：安徽省质量工程重点教研项目(2023jyxm1490);安徽省高校科学研究项目(2024AH052784)共同资助。

摘　　要：本研究深入探讨了现代种业企业财务风险识别与内部控制的理论与实践方法。研究阐述了财务风险的定义与分类,分析了种业企业特有的财务风险,介绍了财务风险识别的方法与工具,包括比率分析、趋势分析、专家访谈、问卷调查以及大数据分析和人工智能技术的应用。通过系统的风险评估模型和财务预警指标体系,提出了科学的风险等级划分与管理策略。为了有效控制财务风险,本研究进一步构建了种业企业内部控制体系,详细描述了内部控制的基本理论和特点,还通过内部审计、预算管理和内部报告系统等策略,探讨了内部控制在财务风险管理中的实际应用。以隆平高科为案例,本研究分析了其财务风险管理实践,提供了有益的参考。本研究期望通过系统的研究,为现代种业企业的财务风险管理和内部控制提供理论支持和实践指导。This study delves into the theoretical and practical methods of financial risk identification and internal control in modern seed industry enterprises. It elucidates the definition and classification of financial risks,analyzes the unique financial risks of seed industry enterprises, and introduces methods and tools for identifying financial risks, including ratio analysis, trend analysis, expert interviews, questionnaire surveys, as well as the application of big data analysis and artificial intelligence technology. Through a systematic risk assessment model and financial warning indicator system, a scientific risk level classification and management strategy have been proposed. In order to effectively control financial risks, this study further constructed an internal control system for seed industry enterprises and described in detail the basic theories and characteristics of internal control. We also explored the practical application of internal control in financial risk management through strategies such as internal audit, budget management, and internal reporting systems. Taking Longping High Tech as a case study,this study analyzes its financial risk management practices and provides useful references. This study aims to provide theoretical support and practical guidance for financial risk management and internal control in modern seed industry enterprises through systematic research.

关 键 词：种业企业 财务风险识别 内部控制 风险管理 预警机制 

分 类 号：F324.6[经济管理—产业经济] F302.6