摘 要随着我国社会的不断发展进步，国民经济实力的上升和人民收入的提高，人们越来越追求高质量的生活，对自己的吃喝住行越来越注重，在我们日常吃的方面表现出对好食材的向往。所以海水养殖业的发展变得更加有市场，如此一来海水养殖业的财务管理加强就变得尤为重要。本文以农林牧渔业的獐子岛为例，利用其进几年的年报和大量的文综材料，分析该公司财务数据和经营现状，发现其存在的财务困境以及形成的原因，运用财务比率分析方法对该企业的财务管理进行分析，并对此给出相应的对策与建议。关键词：上市公司；海水养殖业；财务管理；财务困境 Abstractthe society is uninterrupted advancement and development, the economic power and rise of the nation increase improvement of people's revenue. Therefore, people's pursuit of high-quality life has become more and more intense, their eating, drinking and living has become more and more intense, and they have shown their yearning for good ingredients in our daily eating. Therefore, the development of mariculture has become more market-oriented, so the financial management of mariculture has become particularly important. Taking Zhangzi Island of agriculture, forestry, animal husbandry and fishery as an example, this paper uses its annual reports and a large number of comprehensive materials to analyze the financial data of the company to represent the current situation of the company's operation, find out the existing financial difficulties and the reasons for their formation, and use the financial ratio analysis method to analyze the financial management of the enterprise, and supply the relevant countermeasures and recommendation.Key words ： listed enterprise;marine aquaculture; financial management; financial difficulties目 录1 引 言..........................................................11.1 研究背景及目的...................................................11.1.1 研究的背景.......................
