经营绩效视角下的中国农业上市公司演进研究

发布时间：2018-01-18 02:30

本文关键词：经营绩效视角下的中国农业上市公司演进研究　出处：《山西财经大学》2016年硕士论文　论文类型：学位论文

【摘要】：农业实现产业化经营的重要载体是农业上市公司,为发挥农业上市公司对农业产业化的推动作用,我国政府已经出台了一系列支农政策,为农业上市公司发展营造了良好的经营环境。然而,由于不断曝光的农业上市公司财务造假问题和农产品质量问题,农业上市公司的可持续经营能力和社会责任备受怀疑。因此,系统全面的分析农业上市公司的演进概况和经营绩效变化特征,发现农业上市公司经营过程中存在的问题,对于农业上市公司改善经营绩效和平稳发展这两方面具有重要的理论和现实意义。本文正是基于此问题进行了相关探究。本文在产业组织演化理论和经营绩效评价相关理论的基础上,首先,对国内外学者对上市公司演进、经营绩效和农业上市公司资本结构、非农化经营、政策扶持所做的研究进行了回顾和总结,其次,对农业上市公司22年的演进情况进行统计性描述,分析发现我国农业上市公司存在资产规模偏小、主营业务非农化和农业上市公司空间布局与地区农林牧渔业产值没有明显关系的问题。第三,分析了我国农业上市公司经营绩效的演进情况。主要选择盈利能力、资产营运能力、成长能力三方面的指标对农业上市公司经营绩效演进特征进行分析,研究发现我国农业上市公司的经营绩效普遍偏低,同时农业上市公司的经营绩效非常不稳定,同时结合我国政府政策和宏观经济环境的变化,本文将我国农业上市公司经营绩效演进划分为经营绩效演进初期阶段(1992-2002年)、经营绩效改善阶段(2003-2008年)和经营绩效调整阶段(2009-2014年)三个阶段。最后,运用面板数据模型,对农业上市公司经营绩效的影响因素进行量化分析,这些影响因素包括股权结构、负债结构、技术创新能力、政府财税补贴、非农多元化经营和企业规模6个方面14个指标,在分析结果的基础上,从财税扶持政策、创优外部条件、提高经营决策效率和优化股权结构4个方面提出改善我国农业上市公司经营绩效的对策建议。
[Abstract]:The important carrier of agricultural industrialization management is agricultural listed companies. In order to give full play to the role of agricultural listed companies in promoting agricultural industrialization, our government has issued a series of policies to support agriculture. For the development of agricultural listed companies to create a good business environment. However, due to the continuous exposure of agricultural listed companies financial fraud and agricultural product quality problems. The sustainable management ability and social responsibility of agricultural listed companies are highly suspected. Therefore, a systematic and comprehensive analysis of the evolution of agricultural listed companies and the characteristics of operational performance changes. Found the agricultural listed companies in the process of management problems. It is of great theoretical and practical significance for agricultural listed companies to improve their business performance and to develop smoothly. This paper makes a related study based on this issue. This paper is based on the theory of industrial organization evolution and the evaluation of business performance. Based on the theory of price correlation. First of all, the domestic and foreign scholars on the evolution of listed companies, business performance and agricultural listed companies capital structure, non-agricultural management, policy support have been reviewed and summarized. Through statistical description of the evolution of agricultural listed companies in 22 years, it is found that the scale of assets of agricultural listed companies in China is on the low side. The main business non-agricultural and agricultural listed companies spatial layout and regional agricultural, forestry, animal husbandry and fishery output value has no obvious relationship. Third. This paper analyzes the evolution of the performance of agricultural listed companies in China. It mainly selects the indicators of profitability, asset operation ability and growth ability to analyze the evolution characteristics of the performance of agricultural listed companies. The study found that the operating performance of agricultural listed companies is generally low, while the performance of agricultural listed companies is very unstable, combined with the changes of government policies and macroeconomic environment. This paper divides the evolution of operating performance of agricultural listed companies into the initial stage of the evolution of operational performance from 1992 to 2002). Business performance improvement stage (2003-2008) and business performance adjustment stage (2009-2014). Finally, the use of panel data model. Quantitative analysis of the factors affecting the performance of agricultural listed companies, including equity structure, debt structure, technological innovation ability, government tax subsidies. Non-agricultural diversification and enterprise size in 6 aspects of 14 indicators, on the basis of the analysis of the results, from the fiscal and tax support policies to create excellent external conditions. Four aspects of improving the efficiency of management decision and optimizing the ownership structure are put forward to improve the management performance of agricultural listed companies in China.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F324

【参考文献】