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任倩. 农林类上市公司财务绩效评价研究[J]. 中国林业经济, 2023, (3): 110-115. DOI: 10.13691/j.cnki.cn23-1539/f.2023.03.020
引用本文: 任倩. 农林类上市公司财务绩效评价研究[J]. 中国林业经济, 2023, (3): 110-115. DOI: 10.13691/j.cnki.cn23-1539/f.2023.03.020
REN Qian. Financial Performance Evaluation of Agricultural and Forestry Listed Companies[J]. China Forestry Economics, 2023, (3): 110-115. DOI: 10.13691/j.cnki.cn23-1539/f.2023.03.020
Citation: REN Qian. Financial Performance Evaluation of Agricultural and Forestry Listed Companies[J]. China Forestry Economics, 2023, (3): 110-115. DOI: 10.13691/j.cnki.cn23-1539/f.2023.03.020

农林类上市公司财务绩效评价研究

Financial Performance Evaluation of Agricultural and Forestry Listed Companies

  • 摘要: 基于因子分析方法和42家农林类上市公司数据,从四个方面选取16个相关的财务指标构建了企业财务绩效指标评价体系,藉此评估案例企业的财务绩效状况。研究发现,23家农林类上市公司的绩效为正,19家上市公司的绩效为负,行业上市公司中并无企业表现出全面领先的态势。针对农林类上市公司存在资产结构不合理、成本过高、经营模式单一、创新能力不足等主要问题,提出了相应的对策建议。

     

    Abstract: Based on factor analysis method and data from 42 agricultural and forestry listed companies,the article selects 16 relevant financial indicators from four aspects to construct an evaluation system for enterprise financial performance indicators,in order to evaluate the financial performance of the case enterprise.The study found that the performance of 23 agricultural and forestry listed companies was positive,while the performance of 19 listed companies was negative.Among the listed companies in the industry,no company showed a comprehensive leading trend;Agricultural and forestry listed companies mainly face problems such as unreasonable asset structure,high costs,single business model,and insufficient innovation ability.Based on the analysis results,corresponding suggestions are proposed.

     

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