【摘要】：以羅伯特·希金斯的財務可持續(xù)增長模型為理論基礎,選取我國農(nóng)業(yè)上市公司為研究對象,運用描述性統(tǒng)計和非參數(shù)檢驗的方法研究我國農(nóng)業(yè)上市公司的財務可持續(xù)增長狀況,采用因子分析方法從原來的16項財務指標中提取了5個因子,利用逐步回歸分析的方法分析5個因子對農(nóng)業(yè)上市公司可持續(xù)增長率的影響。從實證分析結(jié)果可以發(fā)現(xiàn):2010—2013年農(nóng)業(yè)上市公司總體沒有實現(xiàn)財務可持續(xù)增長,實際增長過快;農(nóng)業(yè)上市公司盈利能力、發(fā)展能力、現(xiàn)金流量能力與可持續(xù)增長率之間呈正相關關系,償債能力和營運能力對可持續(xù)增長率沒有顯著影響。最后根據(jù)實證分析結(jié)果,從財務角度提出了相關的對策建議。
[Abstract]:Based on the financial sustainable growth model of Robert Higgins, this paper studies the financial sustainable growth of agricultural listed companies in China by using descriptive statistics and non-parametric test methods. Five factors were extracted from the original 16 financial indexes by factor analysis, and the effects of 5 factors on the sustainable growth rate of agricultural listed companies were analyzed by stepwise regression analysis. From the empirical analysis results can be found: 2010-2013 agricultural listed companies on the whole did not achieve financial sustainable growth, the actual growth is too fast; There is a positive correlation between the profitability, development ability, cash flow capacity and sustainable growth rate of agricultural listed companies, but the solvency and operation ability have no significant influence on the sustainable growth rate. Finally, according to the empirical analysis results, from the financial point of view, put forward the relevant countermeasures.
【作者單位】： 信陽師范學院工商管理學院;
【基金】：河南省教育廳人文社會科學研究重點項目“經(jīng)濟新常態(tài)下河南省上市公司財務可持續(xù)增長與影響因素實證研究”(2016-zd-104) 河南省哲學社會科學規(guī)劃決策咨詢項目“河南創(chuàng)新商業(yè)模式促進產(chǎn)業(yè)融合發(fā)展問題研究”(2015JC04)
【分類號】：F324;F302.6

【相似文獻】

相關博士學位論文 前1條

1 陳建;農(nóng)業(yè)上市公司財務可持續(xù)增長能力研究[D];湖南農(nóng)業(yè)大學;2013年

，

本文編號：2405967