中部地區蔬菜產業青年農民記帳輔導需求之研析

農場經營應運用農場資源及透過企業管理方法，以追求利潤極大化或成本極小化為目標，行政院農業委員會為輔導青年農民及農場經營者在市場上保持競爭力，辦理財務經營管理記帳輔導與訓練。為探討青農在受訓後之滿意度與延伸需求，本研究採質性研究，立意取樣選取中部地區蔬菜產業6位青年農民，利用半結構式問卷進行深度訪談，透過個案研究探討其記帳使用動機、現況及輔導需求，收斂歸納關聯性，以協助青農了解農場財務情形。在記帳應用程式使用之優先考量，排序前3者分別為操作流程、記帳習慣及介面設計。建議政府強化青農財務經營管理記帳輔導與訓練，提高青農記帳誘因，妥適運用記帳工具或軟體，以及藉由記帳資料編制農場財務報表，實施財務分析及診斷，瞭解財務體質之強弱，可降低經營風險並發揮改進之實效。

關鍵字

個案研究；蔬菜產業；記帳輔導；財務分析

並列摘要

Farm management should use farm resources or through enterprise management methods to pursue the goal of maximizing profits or minimizing costs. The Council of Agriculture of the Executive Yuan provides guidance and training on financial management and accounting to help young farmers and farm operators remaining competitive in the market. In order to explore the satisfaction and extension needs of young farmers after the training, this research takes a qualitative approach, by intentionally selecting 6 young farmers in the vegetable industry in the central region, conducts in-depth interviews using semi-structured questionnaires, and explores their motivation for bookkeeping through case studies, current situation and counseling needs, and summarize the correlation to help young farmers understand the financial situation of the farm. Considering the use of accounting applications, the top three are the Operating procedures, Accounting habits and interface design. This study suggests that the government should continue to strengthen the accounting guidance and training of young farmers' financial management, improve the incentives for young farmers to keep accounts, properly use accounting tools or software, and prepare farm financial statements based on the accounting data, implement financial analysis and diagnosis, and understand the nature of financial health. Strong and weak, it will reduce the operational risk and play the effective effect of improvement.

並列關鍵字

case study ； vegetable industry ； accounting consulting ； financial analysis

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