种业企业财务预算编制与执行管理研究  

Research on Financial Budgeting and Execution Management in Seed Industry Companies

作　　者：李颖 Li Ying(Kaifeng Vocational College of Culture and Arts,Kaifeng,475001)

机构地区：[1]开封文化艺术职业学院,开封475001

出　　处：《分子植物育种》2025年第1期318-323,共6页Molecular Plant Breeding

基　　金：2021年开封哲学社会科学规划调研课题(ZXSKGH-2021-0036)资助。

摘　　要：在全球化和市场竞争加剧的背景下,种业企业面临日益复杂的财务管理挑战,特别是在财务预算编制与执行管理方面。本研究系统地探讨了种业企业在这一领域的现状、存在的问题以及改进策略,通过综合运用定量和定性研究方法,深入分析了财务预算编制的理论基础和执行管理的实际操作,旨在揭示有效的财务预算管理对提升企业财务表现和市场竞争力的关键作用。研究结果对种业企业优化财务管理实践、增强资源配置效率具有重要的理论和实际意义,为相关政策制定和企业战略调整提供了有价值的参考。In the con text of globalization and intensified market competition,seed industry companies face increasingly complex financial management challenges,particularly in financial budgeting and execution management.This study systematically explores the current status,issues,and improvement strategies in this field within seed industry companies.By employing a combination of quantitative and qualitative research methods,the study conducts an in-depth analysis of the theoretical foundations of financial budgeting and the practical operations of execution management,aiming to reveal the critical role of effective financial budget management in enhancing corporate financial performance and market competitiveness.The findings have significant theoretical and practical implications for optimizing financial management practices in seed industry companies,enhancing resource allocation efficiency,and providing valuable references for related policy formulation and corporate strategy adjustment.

关 键 词：种业企业 财务预算编制 执行管理 财务管理 策略改进 

分 类 号：F324.6[经济管理—产业经济] F302.6