当前位置: 首页 > 文章 > 我国农业上市公司财务绩效评价研究 黑龙江八一农垦大学学报 2015 (3) 129-133
Position: Home > Articles > Research on Evaluation of Financial Performance on Agricultural Listed Company in China Journal of Heilongjiang Bayi Agricultural University 2015 (3) 129-133

我国农业上市公司财务绩效评价研究

作  者:
赵海燕;赵丽;李莹煜
单  位:
黑龙江八一农垦大学会计学院;东北财经大学旅游管理学院
关键词:
农业上市公司;因子分析模型;财务绩效
摘  要:
基于农业上市公司财务状况对其利益相关者决策的重大影响,采用因子分析法对我国2013年沪深两市农业上市公司的财务绩效进行综合分析和评价,发现我国农业上市公司存在总体财务状况较差,多元化道路受阻,可持续盈利能力低下等问题,针对这些问题提出建立风险预警机制、规范公司治理结构、构建公司核心竞争力及提升公司科技创新能力等对策建议,以期为利益相关者提供有利的投资决策依据。
译  名:
Research on Evaluation of Financial Performance on Agricultural Listed Company in China
作  者:
Zhao Haiyan;Zhao Li;Li Yingyu;College of Accounting,Heilongjiang Bayi Agricultural University;College of Tourism Management,Dongbei University of Finance and Economics;
关键词:
agricultural listed company;;factor analysis model;;financial performance
摘  要:
It is obviously that the financial condition of agricultural listed companies has significant effect on the decision making of the stakeholders. Taking this into consideration,the thesis offered the comprehensive assessments of agricultural listed companies in Shanghai and Shenzhen in 2013 by using factor analysis. It revealed that these companies were facing problems of atrocious finance,inhibited diversity and limited sustainable profitability. To solve these problems,the paper illuminated measures and suggestions,including establishing risk-warning marketing mechanism,restructuring company management,constructing core competence and improving ability of innovation,which could provide foundation of decision.

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