基于财务柔性视角的畜禽育种企业绩效优化路径研究OA

Livestock and poultry breeding industry is characterised by high R&D investment,high cyclical volatility,high disease risk,high policy dependence,etc.Enterprises are faced with severe financing constraints and operational uncertainties,and financial flexibility is crucial for their sound operation and performance optimisation.The study summarises the theories related to financial flexibility and enterprise performance,focuses on the characteristics of the livestock and poultry breeding industry,and selects YS Company,a typical leading enterprise in the industry,as a research case,to explore the impact of financial flexibility on the performance of livestock and poultry breeding enterprises and its path through the analysis of the financial flexibility and enterprise performance indexes of YS Company from 2014 to 2023.The study finds that financial flexibility significantly enhances corporate performance by mitigating risks,seizing investment opportunities,and fostering innovation.It provides theoretical references and practical insights for livestock and poultry breeding enterprises to scientifically reserve financial flexibility and achieve sustainable development.