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种业是国家战略性产业、基础性产业,也是高技术产业。随着种业企业的发展壮大,在以种子为主营业务基础上,还涉及了农业等其它领域。行业的特殊性给财务管控带来了许多难题。本文分析了种业企业多元化战略的特征及财务管理难点,并提出了财务管控的关键点,为种业企业多元化战略发展的财务管理和内部控制提供参考。
Seed industry is a national strategic industry, basic industries, but also high-tech industries. With the development and expansion of seed enterprises, based on the main business of seeds, other fields such as agriculture are also involved. The particularity of the industry has brought many problems to financial control. This paper analyzes the characteristics of diversified strategies and financial management difficulties of seed enterprises, and puts forward the key points of financial management and control, providing references for the financial management and internal control of diversified strategic development of seed enterprises.