本文選題：農(nóng)業(yè)上市公司 + 績效評價　； 參考：《西北農(nóng)林科技大學》2014年碩士論文

【摘要】：我國農(nóng)業(yè)問題一直是國家和政府關(guān)注的重點。農(nóng)業(yè)是國民經(jīng)濟的基礎(chǔ),“三農(nóng)”問題是我國經(jīng)濟工作的重中之重,關(guān)系到國民經(jīng)濟的發(fā)展全局,2014年中央一號文件再次強調(diào)要加強農(nóng)業(yè)的基礎(chǔ)地位。在中國證券市場上,農(nóng)業(yè)上市公司占據(jù)行業(yè)板塊的重要戰(zhàn)略地位,代表了我國農(nóng)業(yè)的先進生產(chǎn)力,在推動農(nóng)業(yè)現(xiàn)代化轉(zhuǎn)型的洪流中起了到了龍頭先鋒作用。然而,由于自然災害、金融危機和外來競爭者的挑戰(zhàn),我國農(nóng)業(yè)的發(fā)展起起伏伏。農(nóng)業(yè)上市公司背農(nóng)、轉(zhuǎn)型、違法違規(guī)的現(xiàn)象屢見不鮮,逐漸暴露出規(guī)模小、發(fā)展不穩(wěn)定、經(jīng)濟績效不容樂觀等弊端,隨著資本市場的快速發(fā)展,農(nóng)業(yè)上市公司的比例不僅不升反降,整體經(jīng)營業(yè)績下滑,甚至掀起了退市高潮。通過績效評價找到影響農(nóng)業(yè)上市公司績效的原因,然后通過有針對性的措施改善其績效,對提高農(nóng)業(yè)上市公司可持續(xù)發(fā)展有著重要理論和實踐價值。 首先闡述了研究背景、目的及意義,歸納并整理了國內(nèi)外的相關(guān)文獻,闡述了上市公司財務績效評價理論基礎(chǔ),為本文的績效評價研究提供理論支撐。其次對我國農(nóng)業(yè)上市公司發(fā)展現(xiàn)狀及績效評價存在的問題進行分析,在此基礎(chǔ)上,基于因子分析法對滬深兩市42家農(nóng)業(yè)上市公司2010-2012年的財務績效進行實證分析,結(jié)果表明：我國農(nóng)業(yè)上市公司的整體業(yè)績較差,呈“兩頭小,中間大”的橄欖型分布；農(nóng)業(yè)上市公司“背農(nóng)”現(xiàn)象嚴重,各子行業(yè)發(fā)展不均衡；農(nóng)業(yè)上市公司的成長能力、現(xiàn)金流量能力和償債能力水平低下。最后,結(jié)合企業(yè)內(nèi)部管理與外部環(huán)境提出提升農(nóng)業(yè)上市公司績效的以下對策與建議：加強企業(yè)管理,提高經(jīng)營業(yè)績和盈利能力；控制負債水平,提升償債能力；合理配置資源,提高企業(yè)營運能力；加強技術(shù)創(chuàng)新,培育優(yōu)質(zhì)農(nóng)產(chǎn)品品牌,提升發(fā)展空間；側(cè)重發(fā)展薄弱子能力,以形成均衡合理的能力結(jié)構(gòu)；政府應積極營造外部環(huán)境,為農(nóng)業(yè)上市公司發(fā)展創(chuàng)造良好條件：鼓勵農(nóng)業(yè)上市公司優(yōu)化重組,促進企業(yè)間組成戰(zhàn)略聯(lián)盟,最終實現(xiàn)共贏。希望有助于農(nóng)業(yè)上市公司尋找自身差距、挖掘潛力、提高企業(yè)管理水平,推動農(nóng)業(yè)上市公司的穩(wěn)健發(fā)展,實現(xiàn)國家農(nóng)業(yè)產(chǎn)業(yè)化的宏偉目標。
[Abstract]:China's agricultural problems have been the focus of national and government attention. Agriculture is the foundation of the national economy, and the issue of "agriculture, countryside and farmers" is the most important issue in China's economic work, which is related to the overall situation of the development of the national economy. In 2014, the No. 1 document of the Central Committee stressed once again the need to strengthen the basic position of agriculture. In China's securities market, agricultural listed companies occupy an important strategic position in the sector, represent the advanced productive forces of agriculture in China, and play a leading and pioneering role in the current of promoting the transformation of agricultural modernization. However, due to natural disasters, financial crisis and challenges from foreign competitors, China's agricultural development ups and downs. The phenomenon of agricultural listed companies carrying agriculture, transforming, breaking laws and regulations is common, and gradually exposes some disadvantages, such as small scale, unstable development, unoptimistic economic performance and so on. With the rapid development of the capital market, The proportion of agricultural listed companies not only did not rise but decline, overall business performance decline, and even set off a high tide of delisting. It is of great theoretical and practical value for the sustainable development of agricultural listed companies to find out the causes that affect the performance of agricultural listed companies through performance evaluation and then to improve their performance through targeted measures. Firstly, this paper expounds the background, purpose and significance of the research, summarizes and collates the relevant literature at home and abroad, expounds the theoretical basis of financial performance evaluation of listed companies, and provides theoretical support for the research of performance evaluation in this paper. Secondly, this paper analyzes the current situation of agricultural listed companies in China and the problems in performance evaluation. On this basis, the financial performance of 42 agricultural listed companies in Shanghai and Shenzhen stock markets from 2010 to 2012 is analyzed empirically based on factor analysis. The results show that the overall performance of agricultural listed companies in China is poor, showing a "small, large middle" type of olive distribution, the phenomenon of "back farming" of agricultural listed companies is serious, the development of various sub-industries is not balanced, the growth ability of agricultural listed companies, Low level of cash flow and solvency. Finally, combined with the internal management and external environment, the following countermeasures and suggestions are put forward to improve the performance of agricultural listed companies: strengthening enterprise management, improving business performance and profitability, controlling debt levels, enhancing solvency, and allocating resources reasonably. Enhance enterprise operating capacity; strengthen technological innovation, cultivate high-quality agricultural product brands, and enhance development space; focus on the development of weak sub-capabilities to form a balanced and rational capacity structure; the government should actively create an external environment. To create good conditions for the development of agricultural listed companies: encourage agricultural listed companies to optimize restructuring, promote the formation of strategic alliances among enterprises, and finally achieve win-win results. It is hoped that it will help agricultural listed companies to find their own gap, tap potential, improve the level of enterprise management, promote the steady development of agricultural listed companies, and realize the grand goal of national agricultural industrialization.
【學位授予單位】：西北農(nóng)林科技大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F324;F302.6

【參考文獻】

相關(guān)期刊論文 前10條

1 程湛;羅華偉;季正韻;;基于因子分析法的農(nóng)業(yè)上市公司盈利能力評價[J];安徽農(nóng)業(yè)科學;2009年32期

2 任海云,王萍;上市公司業(yè)績綜合評價方法評述[J];財會通訊(學術(shù)版);2005年02期

3 陳珩;貢文竹;;股權(quán)結(jié)構(gòu)與公司績效的實證研究——基于滬市制造業(yè)上市公司的數(shù)據(jù)[J];財會通訊;2010年24期

4 許如荔;;基于因子分析法的創(chuàng)業(yè)板上市公司績效評價[J];財會月刊;2011年26期

5 饒揚德;企業(yè)經(jīng)營績效的熵權(quán)系數(shù)評價方法及其應用[J];工業(yè)技術(shù)經(jīng)濟;2004年04期

6 沈艷麗;;上市公司財務績效評價研究——來自農(nóng)業(yè)上市公司的數(shù)據(jù)[J];財會通訊;2012年35期

7 秦麗華;企業(yè)績效評價指標體系框架構(gòu)建[J];湖北廣播電視大學學報;2003年03期

8 顧利先;應用杜邦財務分析體系對企業(yè)進行績效評價[J];石油化工管理干部學院學報;2003年04期

9 郭威;;上市公司綜合業(yè)績分析研究[J];黑龍江對外經(jīng)貿(mào);2007年07期

10 劉昱杉;;中國現(xiàn)行企業(yè)績效評價指標體系芻議[J];經(jīng)濟與管理;2009年05期

，

本文編號：2082789