速冻野生菌加工出口企业会计风险研究

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XCLW87611 速冻野生菌加工出口企业会计风险研究

内容摘要

近年来，农产品加工企业占我国国民经济的较大比重，企业之间的市场竞争力也越来越强，压力越来越大，也正是这样的局面推动了国内各企业的发展。农产品加工外贸企业也如此，外贸企业的发展增加了外汇储备、市场空间和市场竞争力，国家也出台了很多支持政策，而且支持力度也比较大，比如出口信用保险补助50%、只要是满足海运起始港口在云南省内的物流费用补助50%、国外食品展销会补助70%...从目前我国农产品加工企业发展形势来看，会计财务管理是其持续发展的重要保障之一。因此，本文针对农产品加工外贸企业（以速冻野生菌出口为例）会计风险进行探讨，对其风险成因进行分析，由此提出相应的风险规避措施以供参考。

[关键词]：农产品加工外贸企业；野生菌加工出口企业；会计风险；成因；规避措施

1 导论·····························································5

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

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

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

2 速冻野生菌加工出口企业会计风险概述·······························6

3 速冻野生菌加工出口企业会计风险成因·······························7

3.1 经济环境复杂多变············································7

3.2 特殊的运输条件··············································7

3.3 融资困难····················································8

3.4 会计人员风险意识淡薄········································9

4 速冻野生菌加工出口企业会计风险规避措施···························9

4.1 外贸员做好监督工作···········································9

4.2 以信息技术促进资产运作合理化·································10

4.3 大力提升会计人员的综合素质···································11

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