我国农业上市公司盈利能力及其影响因素的实证研究

发布时间：2018-03-21 04:09

本文选题：农业　切入点：上市公司　出处：《山东大学》2012年硕士论文　论文类型：学位论文

【摘要】：2010年初,国家颁布了《关于加大统筹城乡发展力度,进一步夯实农业农村发展基础的若干意见》的文件。在过去的六年来,国家已经颁布了六个关乎“三农”问题的指导文件,由此可以看出国家一直将“三农”发展作为我国经济建设的工作重点和重要基础。在我国的农业产业体系中,农业上市公司是非常重要的组成部分。从发展农业和农村经济的角度来看,农业上市公司能够对我国的农业市场化以及农业产业结构升级产生重要的促进作用。农业上市公司是代表着我国目前最为先进的农业生产力水平的企业组织,可是由于种种原因,我国农业上市公司在经济建设中并未起到对农业、农产品市场和农业产业化方面预期的带动作用,其主要原因是我国农业上市公司在经营过程中并没有如预期那样实现高速的成长,其经营业绩整体上一直处于较低的水平。为此,笔者展开对我国农业上市公司的盈利影响因素的分析与研究,主要包括农产品价格、国家财税补贴、独立董事聘用和股权集中度等方面,并利用我国农业上市公司的经验证据进行实证分析。通过理论分析与假设检验,笔者得出农产品价格、国家财税补贴、独立董事聘用和股权集中度与农业上市公司盈利能力呈现正相关的研究结论,其显著性水平除了独立董事聘用因素解释性较差外,其余因素的解释性均较好,相关假设得到了验证。论文的创新之处主要体现在课题综合了影响农业上市公司盈利能力的内外部因素,不单一的从会计角度分析其盈利性,而是综合企业内外部因素尤其是考虑农产品价格因素来分析农业上市公司的盈利能力,这对国内相关理论和相关政策研究是一个很好的补充。
[Abstract]:In early 2010, the State promulgated the document "some opinions on increasing the overall Planning for Urban and Rural Development and further strengthening the basis for Agricultural Rural Development". In the past six years, the State has issued six guidance documents on the issue of "agriculture, rural areas and farmers". From this, we can see that the development of agriculture, rural areas and farmers has always been regarded as the focal point and important foundation of our country's economic construction. In China's agricultural industrial system, agricultural listed companies are very important components. From the perspective of developing agriculture and rural economy, Agricultural listed companies can play an important role in promoting agricultural marketization and upgrading of agricultural industrial structure in China. Agricultural listed companies represent the most advanced level of agricultural productivity in China. However, due to various reasons, agricultural listed companies in China have not played a leading role in economic construction as expected in agriculture, the agricultural product market and agricultural industrialization. The main reason is that the agricultural listed companies in our country have not achieved the rapid growth as expected in the course of operation, and their overall operating performance has been in a lower level. Therefore, the author analyzes and studies the factors affecting the profits of agricultural listed companies in China, including the price of agricultural products, the state subsidies, the employment of independent directors and the concentration of equity. Through theoretical analysis and hypothesis test, the author draws the conclusion that the price of agricultural products, the state financial and tax subsidies, There is a positive correlation between the employment of independent directors and the degree of ownership concentration and the profitability of agricultural listed companies. Except for the poor explanation of the employment factors of independent directors, the other factors are better explained. The hypothesis is verified. The innovation of this paper is mainly reflected in the integration of internal and external factors that affect the profitability of agricultural listed companies, and the analysis of their profitability from an accounting point of view. It is the internal and external factors of comprehensive enterprises, especially considering the price of agricultural products, to analyze the profitability of agricultural listed companies, which is a good supplement to the domestic relevant theory and related policy research.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F324;F832.51;F224

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