牛肉作为肉质细嫩、香味浓郁、风味独特、营养价值高的食物，能提高人体对疾 病的抵抗力，对生长发育及手术后、病后调养的人在补充失血和修复组织等方面特别 适宜。中国肉牛产业发展迅速,特别是肉牛养殖业作为新晃农村经济的支柱产业，新晃 县先后被列为湖南省商品牛生产基地县、全国百县畜牧兽医科技示范工程示范县等。 然而,牛肉屠宰与加工产业一直处在传统的生产工艺中，未得到系统深入研究，规模也 未难以扩大，新晃肉牛产业的屠宰加工需要开展全面的分析研究，寻找新型与科学的 屠宰与加工，带动农民增收，促进县域经济发展。 新晃肉牛的繁育、养殖、病虫害防治、屠宰、粗加工、产品深加工等已经形成了 一套较完整的技术体系，产业链已现雏形，但由于科技支撑力度不够，技术发展较慢。 当前新晃肉牛产业中存在的问题和制约因素为，生产尚未形成规模、屠宰与加工技术 缺乏现代科技支撑、加工技术落后、政府宣传推介不够。经与专家及建设单位相关产 业人士交流，提出了新晃肉牛产业发展的对策，组建队伍，结合产学研，开展屠宰与 深加工研究；依靠政府，发挥地标保护作用；加大投入，逐步扩大产业规模；强化宣 传，打响新晃肉牛品牌；多措并举，严格牛肉产品质量；整合升级，打造重点龙头企 业。 本文采用实地调研法等方法，全面收集与项目相关的基础数据，项目分三个部分 分析，肉牛产业的市场分析与销售方案、新晃牛肉的加工与屠宰技术、以及项目实施 后的财务评价与效益分析。得出结论，新晃县肉牛产业具有很好的产业基础和市场前 景，产量与质量在全省肉牛产业都名列前茅，牛肉及副产品更是流通至国内其他省份， 2015 年全县肉牛加工企业加工牛肉 9259 吨，产值 10.62 亿元，占全县工业总产值的 32.09%；增加值 4.73 亿元，占全县 GDP 的 21.5%，湘西黄牛肉产业已成为新晃的经济 支柱；通过对项目的财务分析，可以得出当企业生产能力利用率达到 36.65%或产值达 到 4516.98 万元时，才能实现盈亏平衡，静态投资回收期包括建设期为 4.83 年，说明 企业具有一定的获利能力。 本研究旨在为政府在新晃肉牛的屠宰与加工技术发展决策方面提供参考，以促进 县域内肉牛产业快速、高效、健康地发展。 关键词，新晃县；肉牛产业；屠宰与加工III Abstract Beef as a meat tender, rich flavor, unique flavor, high nutritional value of the food, can improve the human body's resistance to disease, growth and development, and after surgery, sick and nursed back to health in the replacement of blood and repair tissue is particularly appropriate. The beef cattle industry in China is developing rapidly. In particular, the beef cattle breeding industry, as the pillar industry of Sinkiang's rural economy, has been listed as one of Hunan Province's commodity cattle production bases and one of the 100 demonstration counties of animal husbandry and veterinary science and technology demonstration projects in the country. However, the beef slaughtering and processing industry has always been in the traditional production process, without systematic in-depth study, the scale is not difficult to expand, slaughtering and processing of the Xinhuang beef cattle industry needs to conduct a comprehensive analysis and research, looking for new and scientific slaughtering and processing , Driving peasants to increase income and promoting the economic development in the county. Sinko beef cattle breeding, breeding, pest and disease control, slaughtering, roughing, deep processing of products has formed a more complete system of technology, the industrial chain has been embryonic, but due to lack of scientific and technological support, technology development is slow. The current problems and constraints in the beef cattle industry in Shin-Akiun are as follows: the scale of production has not yet been formed; the technology of slaughtering and processing lacks the support of modern science and technology; the processing technology is backward; and there is not enough government propaganda and promotion. After discussing with relevant industry experts from experts and construction units, the paper proposed the countermeasures for the development of Sinkiang beef cattle industry: setting up teams, combining research with production and research, carrying out slaughtering and deep processing research, relying on the government to play the role of landmark protection, increasing investment and gradually expanding industrialIV scale ; Strengthen publicity, started Sinko beef cattle brand; Duocuobingju, strict quality of beef products; integration and upgrading, to create a key leading enterprises. In this paper, field research and other methods to collect the basic data related to the project, the project is divided into three parts: the beef cattle industry market analysis and marketing programs, processing and slaughtering Niigata beef technology, and the project after the implementation of the financial evaluation and Benefit Analysis. Concluded: Xinhuang County beef cattle industry has a good industrial base and market prospects, the output and quality of beef cattle in the province are among the best in the industry, beef and by-products are even more circulation to other provinces in the country, the county beef processing enterprises processing 9259 tons of beef , The output value of 1.062 billion yuan, accounting for 32.09% of the county's industrial output value; added value of 473 million yuan, accounting for 21.5% of the county GDP, Xiangxi yellow beef industry has become the economic pillar of Sinko; through the project's financial analysis, It is concluded that when the utilization rate of production capacity reaches 36.65% or the output value reaches 45,169,800 yuan, the breakeven can be realized. The static investment recovery period includes the construction period of 4.83 years, indicating that the enterprise has certain profitability. The purpose of this study is to provide a reference for the government to make decisions on the technical development of slaughtering and processing of beef cattle in Xinhuang so as to promote the rapid, efficient and healthy development of the beef cattle industry in the county. Keywords: Xinhuang County; beef cattle industry; slaughter and processingi 目 录 摘要.......................................................................................................................................I Abstract...................................................................................................................................III 第一章 绪论.......................................................................................................................... 1 1 研究背景及产业现状............................................................................................................1 1.1 我国肉牛产业现状.............................................................................................................1 1.2 湖南省肉牛产业现状.........................................................................................................2 1.3 新晃县肉牛产业现状.........................................................................................................3 2 研究目的和意义...................................................................................................................5 2.1 研究目的............................................................................................................................5 2.2 研究意义............................................................................................................................5 2.3 必要性和可行性.................................................................................................................6 3 研究的主要内容...................................................................................................................7 第二章 肉牛产业的市场分析与销售方案............................................................................ 8 1 研究方法................................................................................................................................8 1.1 调查分析.............................................................................................................................8 1.2 理论分析.............................................................................................................................8 2 结果与分析...........