本文關(guān)鍵詞：經(jīng)營(yíng)績(jī)效視角下的中國(guó)農(nóng)業(yè)上市公司演進(jìn)研究　出處：《山西財(cái)經(jīng)大學(xué)》2016年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 農(nóng)業(yè)上市公司 經(jīng)營(yíng)績(jī)效 演進(jìn)

【摘要】：農(nóng)業(yè)實(shí)現(xiàn)產(chǎn)業(yè)化經(jīng)營(yíng)的重要載體是農(nóng)業(yè)上市公司,為發(fā)揮農(nóng)業(yè)上市公司對(duì)農(nóng)業(yè)產(chǎn)業(yè)化的推動(dòng)作用,我國(guó)政府已經(jīng)出臺(tái)了一系列支農(nóng)政策,為農(nóng)業(yè)上市公司發(fā)展?fàn)I造了良好的經(jīng)營(yíng)環(huán)境。然而,由于不斷曝光的農(nóng)業(yè)上市公司財(cái)務(wù)造假問(wèn)題和農(nóng)產(chǎn)品質(zhì)量問(wèn)題,農(nóng)業(yè)上市公司的可持續(xù)經(jīng)營(yíng)能力和社會(huì)責(zé)任備受懷疑。因此,系統(tǒng)全面的分析農(nóng)業(yè)上市公司的演進(jìn)概況和經(jīng)營(yíng)績(jī)效變化特征,發(fā)現(xiàn)農(nóng)業(yè)上市公司經(jīng)營(yíng)過(guò)程中存在的問(wèn)題,對(duì)于農(nóng)業(yè)上市公司改善經(jīng)營(yíng)績(jī)效和平穩(wěn)發(fā)展這兩方面具有重要的理論和現(xiàn)實(shí)意義。本文正是基于此問(wèn)題進(jìn)行了相關(guān)探究。本文在產(chǎn)業(yè)組織演化理論和經(jīng)營(yíng)績(jī)效評(píng)價(jià)相關(guān)理論的基礎(chǔ)上,首先,對(duì)國(guó)內(nèi)外學(xué)者對(duì)上市公司演進(jìn)、經(jīng)營(yíng)績(jī)效和農(nóng)業(yè)上市公司資本結(jié)構(gòu)、非農(nóng)化經(jīng)營(yíng)、政策扶持所做的研究進(jìn)行了回顧和總結(jié),其次,對(duì)農(nóng)業(yè)上市公司22年的演進(jìn)情況進(jìn)行統(tǒng)計(jì)性描述,分析發(fā)現(xiàn)我國(guó)農(nóng)業(yè)上市公司存在資產(chǎn)規(guī)模偏小、主營(yíng)業(yè)務(wù)非農(nóng)化和農(nóng)業(yè)上市公司空間布局與地區(qū)農(nóng)林牧漁業(yè)產(chǎn)值沒(méi)有明顯關(guān)系的問(wèn)題。第三,分析了我國(guó)農(nóng)業(yè)上市公司經(jīng)營(yíng)績(jī)效的演進(jìn)情況。主要選擇盈利能力、資產(chǎn)營(yíng)運(yùn)能力、成長(zhǎng)能力三方面的指標(biāo)對(duì)農(nóng)業(yè)上市公司經(jīng)營(yíng)績(jī)效演進(jìn)特征進(jìn)行分析,研究發(fā)現(xiàn)我國(guó)農(nóng)業(yè)上市公司的經(jīng)營(yíng)績(jī)效普遍偏低,同時(shí)農(nóng)業(yè)上市公司的經(jīng)營(yíng)績(jī)效非常不穩(wěn)定,同時(shí)結(jié)合我國(guó)政府政策和宏觀經(jīng)濟(jì)環(huán)境的變化,本文將我國(guó)農(nóng)業(yè)上市公司經(jīng)營(yíng)績(jī)效演進(jìn)劃分為經(jīng)營(yíng)績(jī)效演進(jìn)初期階段(1992-2002年)、經(jīng)營(yíng)績(jī)效改善階段(2003-2008年)和經(jīng)營(yíng)績(jī)效調(diào)整階段(2009-2014年)三個(gè)階段。最后,運(yùn)用面板數(shù)據(jù)模型,對(duì)農(nóng)業(yè)上市公司經(jīng)營(yíng)績(jī)效的影響因素進(jìn)行量化分析,這些影響因素包括股權(quán)結(jié)構(gòu)、負(fù)債結(jié)構(gòu)、技術(shù)創(chuàng)新能力、政府財(cái)稅補(bǔ)貼、非農(nóng)多元化經(jīng)營(yíng)和企業(yè)規(guī)模6個(gè)方面14個(gè)指標(biāo),在分析結(jié)果的基礎(chǔ)上,從財(cái)稅扶持政策、創(chuàng)優(yōu)外部條件、提高經(jīng)營(yíng)決策效率和優(yōu)化股權(quán)結(jié)構(gòu)4個(gè)方面提出改善我國(guó)農(nóng)業(yè)上市公司經(jīng)營(yíng)績(jī)效的對(duì)策建議。
[Abstract]:The important carrier of agricultural industrialization management is agricultural listed companies. In order to give full play to the role of agricultural listed companies in promoting agricultural industrialization, our government has issued a series of policies to support agriculture. For the development of agricultural listed companies to create a good business environment. However, due to the continuous exposure of agricultural listed companies financial fraud and agricultural product quality problems. The sustainable management ability and social responsibility of agricultural listed companies are highly suspected. Therefore, a systematic and comprehensive analysis of the evolution of agricultural listed companies and the characteristics of operational performance changes. Found the agricultural listed companies in the process of management problems. It is of great theoretical and practical significance for agricultural listed companies to improve their business performance and to develop smoothly. This paper makes a related study based on this issue. This paper is based on the theory of industrial organization evolution and the evaluation of business performance. Based on the theory of price correlation. First of all, the domestic and foreign scholars on the evolution of listed companies, business performance and agricultural listed companies capital structure, non-agricultural management, policy support have been reviewed and summarized. Through statistical description of the evolution of agricultural listed companies in 22 years, it is found that the scale of assets of agricultural listed companies in China is on the low side. The main business non-agricultural and agricultural listed companies spatial layout and regional agricultural, forestry, animal husbandry and fishery output value has no obvious relationship. Third. This paper analyzes the evolution of the performance of agricultural listed companies in China. It mainly selects the indicators of profitability, asset operation ability and growth ability to analyze the evolution characteristics of the performance of agricultural listed companies. The study found that the operating performance of agricultural listed companies is generally low, while the performance of agricultural listed companies is very unstable, combined with the changes of government policies and macroeconomic environment. This paper divides the evolution of operating performance of agricultural listed companies into the initial stage of the evolution of operational performance from 1992 to 2002). Business performance improvement stage (2003-2008) and business performance adjustment stage (2009-2014). Finally, the use of panel data model. Quantitative analysis of the factors affecting the performance of agricultural listed companies, including equity structure, debt structure, technological innovation ability, government tax subsidies. Non-agricultural diversification and enterprise size in 6 aspects of 14 indicators, on the basis of the analysis of the results, from the fiscal and tax support policies to create excellent external conditions. Four aspects of improving the efficiency of management decision and optimizing the ownership structure are put forward to improve the management performance of agricultural listed companies in China.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類(lèi)號(hào)】：F324

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張東方;;中國(guó)農(nóng)業(yè)上市公司經(jīng)營(yíng)績(jī)效綜合評(píng)價(jià)[J];中國(guó)農(nóng)學(xué)通報(bào);2014年05期

2 崔迎科;;農(nóng)業(yè)上市公司非農(nóng)化經(jīng)營(yíng)“陷阱”的實(shí)證研究——基于74家農(nóng)業(yè)上市公司面板數(shù)據(jù)[J];農(nóng)業(yè)技術(shù)經(jīng)濟(jì);2013年07期

3 趙豐義;唐曉華;;我國(guó)裝備制造業(yè)技術(shù)創(chuàng)新路徑的績(jī)效演進(jìn)——基于面板數(shù)據(jù)的實(shí)證分析[J];產(chǎn)業(yè)經(jīng)濟(jì)評(píng)論;2012年02期

4 吉生保;席艷玲;趙祥;;中國(guó)農(nóng)業(yè)上市公司績(jī)效評(píng)價(jià)——基于SORM-BCC超效率模型和Malmquist的DEA-Tobit分析[J];農(nóng)業(yè)技術(shù)經(jīng)濟(jì);2012年03期

5 崔迎科;;我國(guó)農(nóng)業(yè)上市公司非農(nóng)化經(jīng)營(yíng)倒“U”型趨勢(shì)研究[J];經(jīng)濟(jì)經(jīng)緯;2012年02期

6 彭源波;;基于因子分析法的我國(guó)農(nóng)業(yè)上市公司經(jīng)營(yíng)績(jī)效評(píng)價(jià)[J];生產(chǎn)力研究;2012年01期

7 李秀珠;;農(nóng)業(yè)上市公司經(jīng)營(yíng)績(jī)效研究[J];福建農(nóng)林大學(xué)學(xué)報(bào)(哲學(xué)社會(huì)科學(xué)版);2012年01期

8 陳玲;李永泉;;中國(guó)農(nóng)業(yè)上市公司績(jī)效評(píng)價(jià)[J];中國(guó)農(nóng)學(xué)通報(bào);2011年04期

9 馬巾英;;宏觀經(jīng)濟(jì)因素對(duì)我國(guó)農(nóng)業(yè)上市公司資本結(jié)構(gòu)影響的實(shí)證分析[J];經(jīng)濟(jì)地理;2011年01期

10 孫志剛;杜麗娟;;產(chǎn)業(yè)組織演化理論及其在我國(guó)的研究現(xiàn)狀[J];河北理工大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2010年06期

，

本文編號(hào)：1439076