我国农业上市公司的绩效评价研究

发布时间：2019-04-26 20:54

【摘要】：农业上市公司反映了我国农业发展的水平，而其绩效评价尤其是财务评价则反映了农业上市公司的发展状况和潜力，对于指导我国农业的发展具有重要作用。本文运用了理论与实证相结合的研究方法，探讨和分析了我国农业上市公司的绩效问题，并在此基础上提出了改善我国农业上市公司绩效的建议和策略。本文研究了因子分析法的一般性理论基础及其在我国农业上市公司绩效评价中的应用。本文通过因子分析法，对证监会行业分类下的35家农业上市公司进行了综合性的绩效评价，设置四大能力（盈利能力、资产营运能力、偿债能力和成长能力）中的11项财务比率指标进行绩效评价。通过主成分的选择方式得到四大主成分因子作为评价我国农业上市公司绩效的核心指标，用这少数的综合指标对我国农业上市公司的经济效益进行统计分析，并在此基础上按农业上市公司各个子行业进行了绩效评价，从而抓住事物的主要矛盾，，找出关键的因素，进行了综合性的绩效分析。最后根据分析的结果得出了我国农业上市公司的整体绩效虽然在不断上升，但在规模化和产业链整合上仍存在不足，并据此提出了相关建议，如引导农业产业化经营、形成农业产品全方位的产业链经营及依靠科技提升农产品附加值。
[Abstract]:Agricultural listed companies reflect the level of agricultural development in China, and their performance evaluation, especially financial evaluation, reflects the development status and potential of agricultural listed companies, which plays an important role in guiding the development of agriculture in China. This paper discusses and analyzes the performance of agricultural listed companies in China by combining theoretical and empirical research methods, and puts forward some suggestions and strategies to improve the performance of agricultural listed companies in China. This paper studies the general theoretical basis of factor analysis and its application in the performance evaluation of agricultural listed companies in China. By means of factor analysis, this paper makes a comprehensive performance evaluation of 35 listed agricultural companies under the industry classification of CSRC, and sets up four major capabilities (profitability, asset operation ability, etc.) Debt solvency and growth ability) of the 11 financial ratio indicators for performance evaluation. Through the selection of principal components, four principal component factors are obtained as the core indicators to evaluate the performance of listed agricultural companies in China, and the economic benefits of listed agricultural companies in China are statistically analyzed with these few comprehensive indicators. And on this basis, according to the agricultural listed companies of each sub-industry performance evaluation, so as to grasp the main contradiction of things, find out the key factors, and carry on a comprehensive performance analysis. Finally, according to the results of the analysis, it is concluded that the overall performance of listed agricultural companies in China is increasing continuously, but there are still shortcomings in scale and integration of industrial chain, and based on this, relevant suggestions are put forward, such as guiding the agricultural industrialization operation. Form an all-round industrial chain management of agricultural products and rely on science and technology to enhance the added value of agricultural products.
【学位授予单位】：武汉轻工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F324;F302.6

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