Agricultural Industrialization Leading Enterprises Financial Diagnosis

Financial diagnosis is in view of the enterprise financial management state to conduct a comprehensive investigation and analysis, through a series of methods, find out in the enterprise financial management problems, and puts forward the corresponding improvement measures, to guide the process of improving enterprise financial management. Based on the case study ofHunan Yiyang A grease co., LTD., through the enterprise case basic business and expansion project financial diagnosis analysis case enterprise financial management performance, build A diagnosis and optimization of enterprise financial management analysis framework.In this paper, the basic business financial diagnosis-new expansion project financial diagnosis, performance analysis, optimization and improvement of financial management countermeasures study such a clue, a logical framework for full text, the full text is divided into five chapters:The first chapter:introduction. This chapter mainly introduces the research background, research purpose and significance, research ideas, research methods and the domestic and foreign research dynamic;The second chapter:the theoretical analysis and research design. The basic steps of relevant theories, this chapter introduces the financial management of enterprise financial diagnosis, the basic content and characteristics of enterprise financial diagnosis and optimization; research basic mentality, the source of the data, the main index of enterprise financial diagnosis;The third chapter:the case of basic business enterprise finance diagnosis. This chapter to hunan yiyang A grease co., LTD as the research case, first of all to the basic situation of the enterprise are summarized. Then, build the index system of enterprise financial diagnosis the, respectively from the asset scale and structure, scale and structure of owner’s equity, debt scale and structure of the index case of three level enterprise financial condition diagnosis; From profitability indicators and financial risk bearing ability two aspects has carried on the diagnosis to case enterprise development potential;The fourth chapter:the case enterprise expansion project financial diagnosis. This chapter in case enterprise expansion project in 2014, for example, first of all, from the construction of the proj ect background, the nature of construction, the construction task, content, total amount of investment, capital source, construction site selection, project construction conditions, analysis the advantages and disadvantages of case enterprise expansion project are introduced, then the case enterprise expansion project financial diagnosis:from declare content, construction conditions, using indicators, such as raising diagnosis for expansion policy compliance; From production capacity, sales revenue, incremental profit indexes such as expansion project economic efficiency for the diagnosis;The fifth chapter:the case of enterprise financial funds operation performance and management countermeasures. Mainly uses the cost benefit analysis method, comparison method, factor analysis method, the minimum cost method, the public evaluation method, from the expected output, the expected effect, service object or project beneficiary satisfaction, to achieve the performance indicators such as cost resources expected outputs required setting, the performance goal of capital investment and use, to achieve the performance objectives of the system performance measures, the realization of the goal of the degree and effect of diagnostic analysis, finally puts forward the financial management of enterprise financial diagnosis conclusion and optimization case case enterprise suggestion.