农业小微企业财务管理优化研究——以宿州市亚圣农业科技有限公司为例

Research on the Optimization of Financial Management of Small and Micro Enterprises in Agriculture—Taking Suzhou Yasheng Agricultural Technology Co., Ltd. as an Example

摘要: 农业小微企业作为我国农业现代化进程中的重要组成部分，在促进农村经济发展、增加农民就业和推动农业技术创新等方面发挥着不可替代的作用。然而，受制于规模小、资源有限等因素，农业小微企业在财务管理方面普遍面临诸多挑战。本文以宿州市亚圣农业科技有限公司为研究对象，通过分析其财务管理现状及存在的问题，探讨农业小微企业财务管理优化的有效路径。研究将从财务核算体系、资金管理、成本控制、风险防范及财务人员素质提升等多个维度展开，旨在为同类企业提供可借鉴的财务管理改进方案，助力农业小微企业实现健康可持续发展。

Abstract: As an important part of China’s agricultural modernization process, small and micro enterprises in agriculture play an irreplaceable role in promoting rural economic development, increasing farmers’ employment and promoting agricultural technological innovation. However, due to small scale and limited resources, small and micro enterprises in agriculture generally face many challenges in financial management. Taking Suzhou Yasheng Agricultural Technology Co., Ltd. as the research object, this paper discusses the effective way to optimize the financial management of small and micro enterprises in agriculture by analyzing its current situation and existing problems in financial management. The research will be carried out from multiple dimensions, such as financial accounting system, fund management, cost control, risk prevention and improvement of financial personnel. It aims to provide financial management improvement solutions for similar enterprises to help small and micro enterprises in agriculture achieve healthy and sustainable development.