【摘要】：以羅伯特·希金斯的財(cái)務(wù)可持續(xù)增長(zhǎng)模型為理論基礎(chǔ),選取我國(guó)農(nóng)業(yè)上市公司為研究對(duì)象,運(yùn)用描述性統(tǒng)計(jì)和非參數(shù)檢驗(yàn)的方法研究我國(guó)農(nóng)業(yè)上市公司的財(cái)務(wù)可持續(xù)增長(zhǎng)狀況,采用因子分析方法從原來(lái)的16項(xiàng)財(cái)務(wù)指標(biāo)中提取了5個(gè)因子,利用逐步回歸分析的方法分析5個(gè)因子對(duì)農(nóng)業(yè)上市公司可持續(xù)增長(zhǎng)率的影響。從實(shí)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(méi)有實(shí)現(xiàn)財(cái)務(wù)可持續(xù)增長(zhǎng),實(shí)際增長(zhǎng)過(guò)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(zhǎng)率之間呈正相關(guān)關(guān)系,償債能力和營(yíng)運(yùn)能力對(duì)可持續(xù)增長(zhǎng)率沒(méi)有顯著影響。最后根據(jù)實(shí)證分析結(jié)果,從財(cái)務(wù)角度提出了相關(guān)的對(duì)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(yáng)師范學(xué)院工商管理學(xué)院;
【基金】：河南省教育廳人文社會(huì)科學(xué)研究重點(diǎn)項(xiàng)目“經(jīng)濟(jì)新常態(tài)下河南省上市公司財(cái)務(wù)可持續(xù)增長(zhǎng)與影響因素實(shí)證研究”(2016-zd-104) 河南省哲學(xué)社會(huì)科學(xué)規(guī)劃決策咨詢(xún)項(xiàng)目“河南創(chuàng)新商業(yè)模式促進(jìn)產(chǎn)業(yè)融合發(fā)展問(wèn)題研究”(2015JC04)
【分類(lèi)號(hào)】：F324;F302.6

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1 陳建;農(nóng)業(yè)上市公司財(cái)務(wù)可持續(xù)增長(zhǎng)能力研究[D];湖南農(nóng)業(yè)大學(xué);2013年

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