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“三农”问题一直是我国政府、学者关注和研究的焦点问题,但缓解农村企业融资困境和保障农村信贷资金安全的矛盾至今仍未得到有效解决。在此背景之下,本文对我国农村企业财务控制现状和信贷资金安全性的关系进行了全面分析,确定了影响信贷资金安全的四大财务因素,并通过实证分析构建农村企业财务风险预警指标体系,进而构建出农业信贷资金风险预警模型,最后得到具有可操作性的解决问题的对策建议。
The issue of “agriculture, rural areas and farmers” has always been the focus of our government and scholars’ attention and research. However, the contradictions of alleviating the financing difficulties of rural enterprises and ensuring the safety of rural credit funds have not yet been effectively solved. Under this background, this paper analyzes the relationship between the financial control status of our rural enterprises and the security of credit funds, and determines the four major financial factors that affect the safety of credit funds. Through empirical analysis, we establish the index system of early warning of financial risk in rural enterprises , And then build an early warning model of agricultural credit risk funds, and finally have a practical solution to the problem of countermeasures.