本文選題：農(nóng)業(yè)　切入點(diǎn)：上市公司　出處：《山東大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：2010年初,國家頒布了《關(guān)于加大統(tǒng)籌城鄉(xiāng)發(fā)展力度,進(jìn)一步夯實(shí)農(nóng)業(yè)農(nóng)村發(fā)展基礎(chǔ)的若干意見》的文件。在過去的六年來,國家已經(jīng)頒布了六個(gè)關(guān)乎“三農(nóng)”問題的指導(dǎo)文件,由此可以看出國家一直將“三農(nóng)”發(fā)展作為我國經(jīng)濟(jì)建設(shè)的工作重點(diǎn)和重要基礎(chǔ)。 在我國的農(nóng)業(yè)產(chǎn)業(yè)體系中,農(nóng)業(yè)上市公司是非常重要的組成部分。從發(fā)展農(nóng)業(yè)和農(nóng)村經(jīng)濟(jì)的角度來看,農(nóng)業(yè)上市公司能夠?qū)ξ覈霓r(nóng)業(yè)市場(chǎng)化以及農(nóng)業(yè)產(chǎn)業(yè)結(jié)構(gòu)升級(jí)產(chǎn)生重要的促進(jìn)作用。農(nóng)業(yè)上市公司是代表著我國目前最為先進(jìn)的農(nóng)業(yè)生產(chǎn)力水平的企業(yè)組織,可是由于種種原因,我國農(nóng)業(yè)上市公司在經(jīng)濟(jì)建設(shè)中并未起到對(duì)農(nóng)業(yè)、農(nóng)產(chǎn)品市場(chǎng)和農(nóng)業(yè)產(chǎn)業(yè)化方面預(yù)期的帶動(dòng)作用,其主要原因是我國農(nóng)業(yè)上市公司在經(jīng)營過程中并沒有如預(yù)期那樣實(shí)現(xiàn)高速的成長,其經(jīng)營業(yè)績整體上一直處于較低的水平。 為此,筆者展開對(duì)我國農(nóng)業(yè)上市公司的盈利影響因素的分析與研究,主要包括農(nóng)產(chǎn)品價(jià)格、國家財(cái)稅補(bǔ)貼、獨(dú)立董事聘用和股權(quán)集中度等方面,并利用我國農(nóng)業(yè)上市公司的經(jīng)驗(yàn)證據(jù)進(jìn)行實(shí)證分析。通過理論分析與假設(shè)檢驗(yàn),筆者得出農(nóng)產(chǎn)品價(jià)格、國家財(cái)稅補(bǔ)貼、獨(dú)立董事聘用和股權(quán)集中度與農(nóng)業(yè)上市公司盈利能力呈現(xiàn)正相關(guān)的研究結(jié)論,其顯著性水平除了獨(dú)立董事聘用因素解釋性較差外,其余因素的解釋性均較好,相關(guān)假設(shè)得到了驗(yàn)證。 論文的創(chuàng)新之處主要體現(xiàn)在課題綜合了影響農(nóng)業(yè)上市公司盈利能力的內(nèi)外部因素,不單一的從會(huì)計(jì)角度分析其盈利性,而是綜合企業(yè)內(nèi)外部因素尤其是考慮農(nóng)產(chǎn)品價(jià)格因素來分析農(nóng)業(yè)上市公司的盈利能力,這對(duì)國內(nèi)相關(guān)理論和相關(guān)政策研究是一個(gè)很好的補(bǔ)充。
[Abstract]:In early 2010, the State promulgated the document "some opinions on increasing the overall Planning for Urban and Rural Development and further strengthening the basis for Agricultural Rural Development". In the past six years, the State has issued six guidance documents on the issue of "agriculture, rural areas and farmers". From this, we can see that the development of agriculture, rural areas and farmers has always been regarded as the focal point and important foundation of our country's economic construction. In China's agricultural industrial system, agricultural listed companies are very important components. From the perspective of developing agriculture and rural economy, Agricultural listed companies can play an important role in promoting agricultural marketization and upgrading of agricultural industrial structure in China. Agricultural listed companies represent the most advanced level of agricultural productivity in China. However, due to various reasons, agricultural listed companies in China have not played a leading role in economic construction as expected in agriculture, the agricultural product market and agricultural industrialization. The main reason is that the agricultural listed companies in our country have not achieved the rapid growth as expected in the course of operation, and their overall operating performance has been in a lower level. Therefore, the author analyzes and studies the factors affecting the profits of agricultural listed companies in China, including the price of agricultural products, the state subsidies, the employment of independent directors and the concentration of equity. Through theoretical analysis and hypothesis test, the author draws the conclusion that the price of agricultural products, the state financial and tax subsidies, There is a positive correlation between the employment of independent directors and the degree of ownership concentration and the profitability of agricultural listed companies. Except for the poor explanation of the employment factors of independent directors, the other factors are better explained. The hypothesis is verified. The innovation of this paper is mainly reflected in the integration of internal and external factors that affect the profitability of agricultural listed companies, and the analysis of their profitability from an accounting point of view. It is the internal and external factors of comprehensive enterprises, especially considering the price of agricultural products, to analyze the profitability of agricultural listed companies, which is a good supplement to the domestic relevant theory and related policy research.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F324;F832.51;F224

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