速凍野生菌加工出口企業(yè)會計(jì)風(fēng)險研究

內(nèi) 容 摘 要

近年來，農(nóng)產(chǎn)品加工企業(yè)占我國國民經(jīng)濟(jì)的較大比重，企業(yè)之間的市場競爭力也越來越強(qiáng)，壓力越來越大，也正是這樣的局面推動了國內(nèi)各企業(yè)的發(fā)展。農(nóng)產(chǎn)品加工外貿(mào)企業(yè)也如此，外貿(mào)企業(yè)的發(fā)展增加了外匯儲備、市場空間和市場競爭力，國家也出臺了很多支持政策，而且支持力度也比較大，比如出口信用保險補(bǔ)助50%、只要是滿足海運(yùn)起始港口在云南省內(nèi)的物流費(fèi)用補(bǔ)助50%、國外食品展銷會補(bǔ)助70%...從目前我國農(nóng)產(chǎn)品加工企業(yè)發(fā)展形勢來看，會計(jì)財務(wù)管理是其持續(xù)發(fā)展的重要保障之一。因此，本文針對農(nóng)產(chǎn)品加工外貿(mào)企業(yè)（以速凍野生菌出口為例）會計(jì)風(fēng)險進(jìn)行探討，對其風(fēng)險成因進(jìn)行分析，由此提出相應(yīng)的風(fēng)險規(guī)避措施以供參考。

[關(guān)鍵詞]：農(nóng)產(chǎn)品加工外貿(mào)企業(yè)；野生菌加工出口企業(yè)；會計(jì)風(fēng)險；成因；規(guī)避措施

目       錄

1 導(dǎo)論·····························································5

  1.1研究的背景、目的和意義········································5

1.1.1研究背景················································5

1.1.2研究的目的和意義········································5

2 速凍野生菌加工出口企業(yè)會計(jì)風(fēng)險概述·······························6

3 速凍野生菌加工出口企業(yè)會計(jì)風(fēng)險成因·······························7

  3.1  經(jīng)濟(jì)環(huán)境復(fù)雜多變············································7

  3.2  特殊的運(yùn)輸條件··············································7

  3.3  融資困難····················································8

  3.4  會計(jì)人員風(fēng)險意識淡薄········································9

4 速凍野生菌加工出口企業(yè)會計(jì)風(fēng)險規(guī)避措施···························9

  4.1 外貿(mào)員做好監(jiān)督工作···········································9

  4.2 以信息技術(shù)促進(jìn)資產(chǎn)運(yùn)作合理化·································10

  4.3 大力提升會計(jì)人員的綜合素質(zhì)···································11

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