中国农业上市公司财务质量评价与提升研究

发布时间：2018-12-08 07:41

【摘要】：自改革开放以来,我国资本市场在其十多年的发展进程当中不断完善,人们对资本市场的关注度越来越高,对我国上市公司的财务质量进行评价研究将有利于引导我国投资者进行理性投资,引导公司经营管理者对公司的发展提供有效的战略控制,从而进一步推动公司生产效率的提高,增加公司整体竞争能力。本文根据上市公司行业种类划分的相关规定,选取我国农业上市公司为研究样本。即农、林、牧、渔业及农林牧渔服务业(主要范围包括从事畜牧业、渔业、种植业、林业和农林牧渔服务业)相关的子行业上市公司。本文在对农业上市公司财务质量进行分析时,利用了规范和实证相结合的研究方法,对与财务质量相关的指标进行了分析,建立相关评价指标模型对我国农业上市公司财务质量进行了综合评价。首先,简要概括了本论文的选题背景和选题意义与目的,明确了本文所要采用的研究方法,对目前研究现状进行综述,概括性的描述了本文的研究思路和内容；其次,介绍了财务质量的概念和内在特征,分别对财务质量的各利益相关主体进行分析,同时理清了财务质量的评价指标；第三,对目前我国农业上市公司的财务质量现状进行了分析,同时指出我国农业上市公司在财务质量上存在的各种问题；第四,建立财务质量评价指标,借助因子分析法,从获利能力、经营能力、发展能力和偿债能力等四个方面对2012年我国农业上市公司的财务质量进行了综合评价；最后,提出我国农业上市公司应从强化公司财务质量重要性、加强主经营业务力度、产品的创新等方面提升财务质量。
[Abstract]:Since the reform and opening up, China's capital market has been continuously improved in the course of its development for more than a decade. People are paying more and more attention to the capital market. To evaluate the financial quality of listed companies in China will be helpful to guide our investors to make rational investment and to guide the managers to provide effective strategic control for the development of the company. Thus further promote the improvement of the company's production efficiency, increase the overall competitiveness of the company. According to the relevant regulations of industry classification of listed companies, this paper selects agricultural listed companies as research samples. Listed companies related to agriculture, forestry, animal husbandry, fisheries, agriculture, forestry, animal husbandry and fishery services (mainly covering livestock, fisheries, planting, forestry and agriculture, forestry, animal husbandry and fishery services). When analyzing the financial quality of agricultural listed companies, this paper makes use of the normative and empirical research methods to analyze the indexes related to the financial quality. The financial quality of agricultural listed companies in China is comprehensively evaluated by establishing relevant evaluation index model. Firstly, the background, significance and purpose of this thesis are briefly summarized, the research methods to be adopted in this paper are defined, the current research situation is summarized, and the research ideas and contents of this paper are described in a general way. Secondly, it introduces the concept and internal characteristics of financial quality, analyzes the stakeholders of financial quality, and clarifies the evaluation index of financial quality. Thirdly, it analyzes the current financial quality of agricultural listed companies in China, and points out all kinds of problems existing in the financial quality of agricultural listed companies in China. Fourth, the financial quality evaluation index is established. With the help of factor analysis, the financial quality of China's agricultural listed companies in 2012 is comprehensively evaluated from four aspects: profitability, management ability, development ability and solvency. Finally, the paper points out that our agricultural listed companies should enhance the financial quality from the aspects of strengthening the importance of the financial quality of the company, strengthening the strength of the main management business and the innovation of the products.
【学位授予单位】：湖南农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F302.6;F324

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