非农经营对我国农业上市公司企业绩效影响研究
发布时间：2018-07-22 17:00
【摘要】：农业作为一个国家的基础性和战略性产业,是社会稳定的、国家经济发展的重要基石,大力发展我国农业,提高农业生产力水平,对于我国社会的稳定和国民经济的良好发展具有重要的意义。农业上市公司作为将我国农业发展与市场联系起来的桥梁,农业上市公司的健康发展有利于我国农业产业结构的调整,是促进我国农业产业化全面化升级的重要力量。农业上市公司是我国现阶段农业先进企业的代表,本应在推广农业科学技术成果、促进我国农业产业化、增加农民收入等方面发挥积极的引导作用。 但是,由于各种复杂原因我国农业上市公司在自身发展过程中存在比较普遍和严重非农化经营现象,农业上市公司的经营状况很不稳定。然而,农业上市公司在进行大范刖的非农化经营后,却没有给企业带来良好的企业绩效。本文选取了75家农业上市公司的2010年的ll项财务指标数据作为样本数据,通过主成分分析法,从盈利能力、偿债能力、成长能力以及扩张能力四个方面综合分析和评价了农业上市公司的企业绩效。研究发现,大部分农业上市公司整体上经营绩效水平偏低,而且各个企业之间绩效水平差距比较显著,部分农业上市公司只强调企业某个方面的能力而忽视其他能力,进而忽视企业的综合绩效水平,影响企业的持续发展。 通过在第四章得出的四个主成分得分和企业绩效得分的基础上,并考虑了部分控制变量,运用计量经济学的方法,对非农经营和农业上市公司的四项能力以及企业绩效的关系进行检验,并对实证研究结论进行了一定的陈述和总结。通过描述性统计、均值比较分析、方差分析、回归等实证检验,得出结论：农业上市公司的非农化经营程度对企业综合绩效、盈利能力、偿债能力、成长能力存在不良影响；非农经营对农业上市公司的扩张能力存在一定的正面影响,但是这种影响也是有限的。 基于各种分析和评价后,本文提出了相关的政策建议。首先,积极努力发展农业主营业务,形成农业上市公司独有的核心竞争力,不断改善企业绩效；其次,完善农业上市公司的现代化企业制度；第三,建立和健全农业上市公司的监督管理制度；第四,政府应加强农业政策的扶持力度；笫五,重视管理人才,提高管理人员素质。
[Abstract]:Agriculture, as the basic and strategic industry of a country, is a stable society, an important cornerstone of the country's economic development, vigorously developing our agriculture and raising the level of agricultural productivity. It is of great significance for the stability of our society and the good development of the national economy. As a bridge linking agricultural development with market in China, agricultural listed companies' healthy development is conducive to the adjustment of agricultural industrial structure in China, and is an important force to promote the overall upgrading of agricultural industrialization in China. Agricultural listed companies are representatives of advanced agricultural enterprises in our country at present. They should play an active guiding role in popularizing agricultural scientific and technological achievements, promoting agricultural industrialization and increasing farmers' income. However, due to various complicated reasons, agricultural listed companies in our country have a relatively common and serious non-agricultural management phenomenon in their own development process, and the operating situation of agricultural listed companies is very unstable. However, agricultural listed companies have not brought good enterprise performance after the non-agricultural operation. In this paper, we select the ll financial index data of 75 agricultural listed companies in 2010 as the sample data, through the principal component analysis, from the profitability, solvency, This paper analyzes and evaluates the performance of agricultural listed companies from four aspects: growth ability and expansion ability. It is found that most agricultural listed companies have a low level of operating performance, and the difference between the performance levels of each enterprise is significant. Some agricultural listed companies only emphasize the ability of one aspect of the enterprise and ignore the other capabilities. Furthermore, the comprehensive performance level of enterprises is ignored and the sustainable development of enterprises is affected. On the basis of the four principal component scores and enterprise performance scores obtained in the fourth chapter, and considering the partial control variables, the econometrics method is used. This paper tests the relationship between the four abilities of non-agricultural management and agricultural listed companies as well as the performance of enterprises, and makes a certain statement and summary of the conclusions of the empirical research. Through descriptive statistics, mean comparative analysis, variance analysis, regression and other empirical tests, it is concluded that the degree of non-agricultural management of agricultural listed companies has a negative impact on the comprehensive performance, profitability, solvency and growth ability of enterprises; Non-agricultural management has a positive effect on the expansion ability of agricultural listed companies, but this effect is also limited. Based on various analysis and evaluation, this paper puts forward relevant policy recommendations. First, actively develop agricultural main business, form the unique core competitiveness of agricultural listed companies, and continuously improve enterprise performance; second, improve the modern enterprise system of agricultural listed companies; third, Establish and perfect the supervision and management system of agricultural listed companies; fourth, the government should strengthen the support of agricultural policies; fifth, attach importance to management personnel, improve the quality of management staff.
【学位授予单位】：东北农业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F324;F832.51
本文编号：2138147
[Abstract]:Agriculture, as the basic and strategic industry of a country, is a stable society, an important cornerstone of the country's economic development, vigorously developing our agriculture and raising the level of agricultural productivity. It is of great significance for the stability of our society and the good development of the national economy. As a bridge linking agricultural development with market in China, agricultural listed companies' healthy development is conducive to the adjustment of agricultural industrial structure in China, and is an important force to promote the overall upgrading of agricultural industrialization in China. Agricultural listed companies are representatives of advanced agricultural enterprises in our country at present. They should play an active guiding role in popularizing agricultural scientific and technological achievements, promoting agricultural industrialization and increasing farmers' income. However, due to various complicated reasons, agricultural listed companies in our country have a relatively common and serious non-agricultural management phenomenon in their own development process, and the operating situation of agricultural listed companies is very unstable. However, agricultural listed companies have not brought good enterprise performance after the non-agricultural operation. In this paper, we select the ll financial index data of 75 agricultural listed companies in 2010 as the sample data, through the principal component analysis, from the profitability, solvency, This paper analyzes and evaluates the performance of agricultural listed companies from four aspects: growth ability and expansion ability. It is found that most agricultural listed companies have a low level of operating performance, and the difference between the performance levels of each enterprise is significant. Some agricultural listed companies only emphasize the ability of one aspect of the enterprise and ignore the other capabilities. Furthermore, the comprehensive performance level of enterprises is ignored and the sustainable development of enterprises is affected. On the basis of the four principal component scores and enterprise performance scores obtained in the fourth chapter, and considering the partial control variables, the econometrics method is used. This paper tests the relationship between the four abilities of non-agricultural management and agricultural listed companies as well as the performance of enterprises, and makes a certain statement and summary of the conclusions of the empirical research. Through descriptive statistics, mean comparative analysis, variance analysis, regression and other empirical tests, it is concluded that the degree of non-agricultural management of agricultural listed companies has a negative impact on the comprehensive performance, profitability, solvency and growth ability of enterprises; Non-agricultural management has a positive effect on the expansion ability of agricultural listed companies, but this effect is also limited. Based on various analysis and evaluation, this paper puts forward relevant policy recommendations. First, actively develop agricultural main business, form the unique core competitiveness of agricultural listed companies, and continuously improve enterprise performance; second, improve the modern enterprise system of agricultural listed companies; third, Establish and perfect the supervision and management system of agricultural listed companies; fourth, the government should strengthen the support of agricultural policies; fifth, attach importance to management personnel, improve the quality of management staff.
【学位授予单位】：东北农业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F324;F832.51
【引证文献】
相关博士学位论文 前1条
1 刘伟;中国农业上市公司绩效评价及成长机理研究[D];吉林大学;2007年
，本文编号：2138147
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