当前位置: 首页 > 文章 > 基于因子分析法对沪深农业类上市公司财务绩效实证分析 山东农业大学学报(自然科学版) 2014 (3) 132-136
Position: Home > Articles > Study on the Financial Performance of the Agricultural Listed Companies in Shanghai and Shenzhen Based on Factor Analysis Journal of Shandong Agricultural University(Natural Science Edition) 2014 (3) 132-136

基于因子分析法对沪深农业类上市公司财务绩效实证分析

作  者:
王若晨;王桔子
单  位:
桂林理工大学管理学院
关键词:
农业;上市公司;因子分析;绩效评价
摘  要:
本文基于因子分析法对沪深两市42家农业上市公司的2010~2012年的财务绩效进行实证分析,结果表明:我国农业上市公司的财务绩效水平不理想,呈"两头小,中间大"的橄榄型分布;农业上市公司"背农"现象严重,各子行业发展不均衡;农业上市公司的成长能力、现金流量能力和偿债能力是财务管理的薄弱环节。最后,结合农业上市公司内部管理与外部环境的特点,提出提升农业上市公司绩效的对策与建议。
译  名:
Study on the Financial Performance of the Agricultural Listed Companies in Shanghai and Shenzhen Based on Factor Analysis
作  者:
WANG Ruo-chen;WANG Jie-zi;School of Management, Guilin University of Technology;
关键词:
Agriculture;;listed company;;factor analysis;;performance evaluation
摘  要:
Using the factor analysis method to evaluate financial performance of the 42 agriculture listed companies from2010 to 2012 in Shanghai and Shenzhen, the empirical result showed that the financial performance of agriculture listed company was not ideal, the distribution of the data followed a bell shaped curve. Agricultural listed company's "DFA" phenomenon was serious, and the industry development was unbalanced. Growth, cash flow and solvency of financial management was weak link. Finally, combining the characteristics of agriculture listed companies' internal management and external environment, it took targeted measures to make the financial performance maintain sustainable growth.

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