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Position: Home > Articles > An Appraisal on Liquidity and Operational Performance of the Chinese Listed Pesticides Companies Modern Agrochemicals 2002,1 (6) 26-30

我国农药上市公司的资产流动性和经营效率评价

作  者:
严大庆
单  位:
江苏农用化学有限公司
关键词:
农药;上市公司;财务报表;管理
摘  要:
本文根据我国沪深两地农药上市公司2001年年报数据, 以由标准资产负债表重新构建的管理资产负债表为基础,对农药产品销售比例超过30%的14家上市公司的营运资本需求、融资匹配、管理效率、易变现率进行评价,从而对我国农药上市公司目前的总体管理水平和经营状况有一个概略的介绍。
译  名:
An Appraisal on Liquidity and Operational Performance of the Chinese Listed Pesticides Companies
作  者:
Yan Daqing (Jiangsu Agrochemical Co.,Ltd., Nanjing 210024)
关键词:
pesticides, listed companies, financial statements, management
摘  要:
By using the data in year 2001 annual reports of the pesticides companies listed on Shanghai Stock Exchange and Shenzhen Stock Exchange and based on the managerial balance sheets reconstructed from the standard balance sheets, this paper conduct an appraisal on the performance the 14 listed companies, in which pesticides contribute 30% or above to its total revenues, in terms of working capital requirement, financing matching, management efficiency and liquidity ratio, thus portraits an outline of the current general management and operational performance of the Chinese listed pesticides companies.

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