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当前位置: 首页 > 文章 > 中部地区农业上市公司财务绩效的评价思考——基于EVA值单维度与综合因子分析多元维度 江西农业学报 2019 (12) 114-122
Position: Home > Articles > Thoughts on Evaluation of Financial Performance of Agricultural Listed Companies in Central Region Based on EVA Value Single Dimension and Multi-dimensional Analysis of Comprehensive Factor Acta Agriculturae Jiangxi 2019 (12) 114-122

中部地区农业上市公司财务绩效的评价思考——基于EVA值单维度与综合因子分析多元维度

作  者：
袁俐雯;包晓岚;赖晓敏
单  位：
华中农业大学经济管理学院/湖北农村发展研究中心
关键词：
EVA;综合因子分析;财务绩效;农业上市公司
摘  要：
以我国农业上市公司的财务绩效评价为研究背景,选取2014～2016年间沪深两市16家中部地区农业上市公司为研究样本,通过EVA值的测算以及综合因子分析的评估,试图分别从单一与多元维度出发,对中部地区农业上市公司进行更为全面的财务绩效评价。结果显示:3年内,中部地区农业上市公司整体经营状况向好发展,价值创造能力有所提升,但不同子行业间发展存在一定差异。此外,其盈利扩张能力两极分化,资产质量不稳定,营运成长能力亟待改善等现状也引发了对我国农业上市公司经营以及区域农业发展的新思考。
译  名：
Thoughts on Evaluation of Financial Performance of Agricultural Listed Companies in Central Region Based on EVA Value Single Dimension and Multi-dimensional Analysis of Comprehensive Factor
作  者：
YUAN Li-wen;BAO Xiao-lan;LAI Xiao-min;College of Economics and Management, Huazhong Agricultural University/Hubei Rural Development Research Center;
关键词：
EVA;;Comprehensive factor analysis;;Financial performance;;Agricultural listed company
摘  要：
Based on the financial performance evaluation of China's agricultural listed companies, 16 agricultural listed companies in the central and Shanghai cities from 2014 to 2016 were selected as research samples in this paper, and they were evaluated by the single EVA value and the comprehensive factor analysis. The more comprehensive financial performance evaluation of agricultural listed companies in the central region was carried out by single or multi-dimensional perspective. The results showed that within three years, the overall operation status of agricultural listed companies in the central region was developing well, and the value creation ability had improved, but there were certain differences in the development among different sub-sectors. In addition, the diversification of its profit expansion capability, the unstable asset quality, and the urgent need to improve its operational growth capacity had also triggered new thinking on the operation of Chinese agricultural listed companies and regional agricultural development.

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