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1、山东农业大学硕士学位论文基于植物品种权价值链的种业企业财务战略研究姓名：赵苗苗申请学位级别：硕士专业：会计学指导教师：陈会英2011-05-10山东农业大学硕士学位论文 I中 文 摘 要 随着中国植物新品种保护制度的完善，植物品种权申请与授权数量快速增加。自1999 年至 2010 年 12 月 31 日中国植物品种权申请量达 7161 件，授权达 3473 件，植物品种权年申请数量已跃居国际植物新品种保护联盟成员国的第 4 位。 种业企业作为植物品种权运营的一个重要主体， 如何实施企业财务战略， 创造良好的植物品种权实施条件，是目前种业企业发展的重要任务。种业企业财务战略的研究应该以价值作为
2、出发点，把财务战略和植物品种权价值链有机结合起来，对我国种业企业的发展具有重要意义。 本研究以传统价值链理论、 科技价值链及财务战略为理论依据， 运用调查问卷、 SPSS统计分析和案例分析法对基于植物品种权价值链的种业企业财务战略进行理论和实证研究。在界定植物品种权价值链、基于植物品种权价值链的种业企业财务战略定义及特征的基础上，重点研究基于植物品种权价值链的种业企业筹资、投资及收益分配战略，并结合山东登海种业股份有限公司案例进行分析，得出相关结论与建议。本论文除导论外共有七个部分。其主要观点如下： （1） 植物品种权价值链是以植物品种权为核心， 以植物品种权价值链上游的供应商、核心种子企业与
3、下游的客户为主体，由这一系列承担不同功能的植物品种权价值链主体相互影响、相互作用，使其整个链条上的相关者利益最大化。基于植物品种权价值链的种业企业财务战略，是在植物品种权价值链和财务战略的理论基础上，研究种业企业的筹资战略、投资战略和收益分配战略。这是研究基于植物品种权价值链的种业企业财务战略的理论基础。 （2）基于植物品种权价值链的种业企业财务战略规划。在对 99 份有效调查问卷统计中，描述性分析了基于植物品种权价值链的种业企业目标、原则以及构建了基于植物品种权价值链的种业企业财务战略矩阵， 并对影响植物品种权价值链合作伙伴选择的因素进行了主成分分析。这是研究基于植物品种权价值链的种业企业财
4、务战略的深化。 （3）基于植物品种权价值链的山东登海种业股份有限公司筹资、投资和收益分配三大财务战略分析。在分析基于植物品种权价值链的种业企业筹资、投资及收益分配战略基础上，结合登海种业的资料收集与调查，并与跨国种业进行对比，分析出基于植物品种权价值链的我国种业企业财务战略发展不足之处。 这是研究基于植物品种权价值链的种业企业财务战略的重点和难点。 （4）针对我国研发实力相对较弱、筹投资方式相对单一的现状，探讨性地提出提基于植物品种权价值链的种业企业财务战略研究 II高种业企业研发实力， 发展和完善种业企业营销模式； 积极构建植物品种权价值链体系，实现种业企业规模化发展；重视植物品种权价值链合
5、作伙伴的选择与筹资协调战略，将筹集植物品种权作为企业筹资战略的新起点； 分析所处植物品种权价值链生命周期的阶段， 将植物品种权投资作为企业投资战略的新方向； 实施联合定价战略及将 “按知分配”作为企业分配战略的新方式等方面财务战略措施。 关键词：关键词：植物品种权价值链 财务战略 筹资战略 投资战略 收益分配战略 山东农业大学硕士学位论文 IIIAbstract As perfect protection system of China for new plant variety rights, application and authorized quantity of plant vari
6、ety rights increase rapidly. From 1999 to December 31, 2010, application number reached 7161 pieces and authorized quantity reached 3473 piece of plant variety rights in China, application quantity of plant variety rights have leapt to the first four in the international protection of new plant vari
7、eties alliance member. Seed industry enterprise is one of the important plant variety rights operation entities, how to implement enterprise financial strategy, how to create the good plant variety rights implementation conditions, is currently an important task of maize seed enterprise development.
8、 Value is the starting point of the study of financial strategy of seed industry enterprise, as financial strategy and combine plant variety rights value chain of our country, the development of maize seed enterprises have the vital significance. In this study, the traditional value chain theory, sc
9、ience-technology value chain and financial strategy as is the theory basis, using questionnaires, SPSS statistical analysis and case analysis, theoretical and empirical research seed industry enterprise financial strategy based on value chain of the plant variety rights. Based on defining the plant
10、variety rights value chain, definition and characteristics of plant variety rights value chain of the seed enterprise financial strategy, key research fundraising, investment and profit distribution strategy based on plant variety rights value chain of the seed enterprise. Combining and analysis the
11、 cases of Shandong Denghai seed industry, draw relevant conclusions and recommendations. This paper consists of seven parts except the introduction. Its main ideas are as follows. (1) Plant variety rights is the core of plant variety rights value chain, upstream suppliers, core seed enterprises and
12、downstream customers is the main body of plant variety rights value chain, from this series of bear different function main plant variety rights interact, value chain effect, make the whole chain of its stakeholders maximization. The seed enterprise financial strategy of based on the plant variety r
13、ights value chain, is based on the theory of the plant variety rights value chain and financial strategy, research financing strategy, investment strategy and income distribution strategy of seed industry enterprises. This is the study of the plant variety rights seed industry value chain based on t
14、he theoretical basis of enterprise financial strategy. (2) Based on the seed plant variety right value chain enterprise financial strategy plan. In 99 valid questionnaires statistics, analyzed the objective, principle of maize of seed enterprises and Constructs the 基于植物品种权价值链的种业企业财务战略研究 IVseed indus
15、try enterprise financial strategy matrix based on the seed plant variety right, and analyzed the factors that influence the selection of plant variety right value chain partner. This is the deepening research seed enterprise financial strategy of based on plant variety right value chain. (3) Analysi
16、s the financing, investment and profit distribution, three financial strategy based on value chain of the plant variety right of Shandong Denghai seed industry limited company. Based on the analysis of the plant variety right seed industry enterprise financing, value chain of investment and income distribution strategy basis, collect and survey that combining with the data of Denghai seed industry, compared with international seed enterprises, analysis deficiencies that seed industry enterprise
