农业上市公司财务可持续增长及影响因素研究
发布时间：2019-01-09 18:52
【摘要】：以罗伯特·希金斯的财务可持续增长模型为理论基础,选取我国农业上市公司为研究对象,运用描述性统计和非参数检验的方法研究我国农业上市公司的财务可持续增长状况,采用因子分析方法从原来的16项财务指标中提取了5个因子,利用逐步回归分析的方法分析5个因子对农业上市公司可持续增长率的影响。从实证分析结果可以发现:2010—2013年农业上市公司总体没有实现财务可持续增长,实际增长过快;农业上市公司盈利能力、发展能力、现金流量能力与可持续增长率之间呈正相关关系,偿债能力和营运能力对可持续增长率没有显著影响。最后根据实证分析结果,从财务角度提出了相关的对策建议。
[Abstract]:Based on the financial sustainable growth model of Robert Higgins, this paper studies the financial sustainable growth of agricultural listed companies in China by using descriptive statistics and non-parametric test methods. Five factors were extracted from the original 16 financial indexes by factor analysis, and the effects of 5 factors on the sustainable growth rate of agricultural listed companies were analyzed by stepwise regression analysis. From the empirical analysis results can be found: 2010-2013 agricultural listed companies on the whole did not achieve financial sustainable growth, the actual growth is too fast; There is a positive correlation between the profitability, development ability, cash flow capacity and sustainable growth rate of agricultural listed companies, but the solvency and operation ability have no significant influence on the sustainable growth rate. Finally, according to the empirical analysis results, from the financial point of view, put forward the relevant countermeasures.
【作者单位】： 信阳师范学院工商管理学院;
【基金】：河南省教育厅人文社会科学研究重点项目“经济新常态下河南省上市公司财务可持续增长与影响因素实证研究”(2016-zd-104) 河南省哲学社会科学规划决策咨询项目“河南创新商业模式促进产业融合发展问题研究”(2015JC04)
【分类号】：F324;F302.6
本文编号：2405967
[Abstract]:Based on the financial sustainable growth model of Robert Higgins, this paper studies the financial sustainable growth of agricultural listed companies in China by using descriptive statistics and non-parametric test methods. Five factors were extracted from the original 16 financial indexes by factor analysis, and the effects of 5 factors on the sustainable growth rate of agricultural listed companies were analyzed by stepwise regression analysis. From the empirical analysis results can be found: 2010-2013 agricultural listed companies on the whole did not achieve financial sustainable growth, the actual growth is too fast; There is a positive correlation between the profitability, development ability, cash flow capacity and sustainable growth rate of agricultural listed companies, but the solvency and operation ability have no significant influence on the sustainable growth rate. Finally, according to the empirical analysis results, from the financial point of view, put forward the relevant countermeasures.
【作者单位】： 信阳师范学院工商管理学院;
【基金】：河南省教育厅人文社会科学研究重点项目“经济新常态下河南省上市公司财务可持续增长与影响因素实证研究”(2016-zd-104) 河南省哲学社会科学规划决策咨询项目“河南创新商业模式促进产业融合发展问题研究”(2015JC04)
【分类号】：F324;F302.6
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1 陈建;农业上市公司财务可持续增长能力研究[D];湖南农业大学;2013年
，本文编号：2405967
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