本文關鍵詞：經(jīng)營績效視角下的中國農(nóng)業(yè)上市公司演進研究　出處：《山西財經(jīng)大學》2016年碩士論文　論文類型：學位論文

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【摘要】：農(nóng)業(yè)實現(xiàn)產(chǎn)業(yè)化經(jīng)營的重要載體是農(nóng)業(yè)上市公司,為發(fā)揮農(nóng)業(yè)上市公司對農(nóng)業(yè)產(chǎn)業(yè)化的推動作用,我國政府已經(jīng)出臺了一系列支農(nóng)政策,為農(nóng)業(yè)上市公司發(fā)展營造了良好的經(jīng)營環(huán)境。然而,由于不斷曝光的農(nóng)業(yè)上市公司財務造假問題和農(nóng)產(chǎn)品質(zhì)量問題,農(nóng)業(yè)上市公司的可持續(xù)經(jīng)營能力和社會責任備受懷疑。因此,系統(tǒng)全面的分析農(nóng)業(yè)上市公司的演進概況和經(jīng)營績效變化特征,發(fā)現(xiàn)農(nóng)業(yè)上市公司經(jīng)營過程中存在的問題,對于農(nóng)業(yè)上市公司改善經(jīng)營績效和平穩(wěn)發(fā)展這兩方面具有重要的理論和現(xiàn)實意義。本文正是基于此問題進行了相關探究。本文在產(chǎn)業(yè)組織演化理論和經(jīng)營績效評價相關理論的基礎上,首先,對國內(nèi)外學者對上市公司演進、經(jīng)營績效和農(nóng)業(yè)上市公司資本結構、非農(nóng)化經(jīng)營、政策扶持所做的研究進行了回顧和總結,其次,對農(nóng)業(yè)上市公司22年的演進情況進行統(tǒng)計性描述,分析發(fā)現(xiàn)我國農(nóng)業(yè)上市公司存在資產(chǎn)規(guī)模偏小、主營業(yè)務非農(nóng)化和農(nóng)業(yè)上市公司空間布局與地區(qū)農(nóng)林牧漁業(yè)產(chǎn)值沒有明顯關系的問題。第三,分析了我國農(nóng)業(yè)上市公司經(jīng)營績效的演進情況。主要選擇盈利能力、資產(chǎn)營運能力、成長能力三方面的指標對農(nóng)業(yè)上市公司經(jīng)營績效演進特征進行分析,研究發(fā)現(xiàn)我國農(nóng)業(yè)上市公司的經(jīng)營績效普遍偏低,同時農(nóng)業(yè)上市公司的經(jīng)營績效非常不穩(wěn)定,同時結合我國政府政策和宏觀經(jīng)濟環(huán)境的變化,本文將我國農(nóng)業(yè)上市公司經(jīng)營績效演進劃分為經(jīng)營績效演進初期階段(1992-2002年)、經(jīng)營績效改善階段(2003-2008年)和經(jīng)營績效調(diào)整階段(2009-2014年)三個階段。最后,運用面板數(shù)據(jù)模型,對農(nóng)業(yè)上市公司經(jīng)營績效的影響因素進行量化分析,這些影響因素包括股權結構、負債結構、技術創(chuàng)新能力、政府財稅補貼、非農(nóng)多元化經(jīng)營和企業(yè)規(guī)模6個方面14個指標,在分析結果的基礎上,從財稅扶持政策、創(chuàng)優(yōu)外部條件、提高經(jīng)營決策效率和優(yōu)化股權結構4個方面提出改善我國農(nóng)業(yè)上市公司經(jīng)營績效的對策建議。
[Abstract]:The important carrier of agricultural industrialization management is agricultural listed companies. In order to give full play to the role of agricultural listed companies in promoting agricultural industrialization, our government has issued a series of policies to support agriculture. For the development of agricultural listed companies to create a good business environment. However, due to the continuous exposure of agricultural listed companies financial fraud and agricultural product quality problems. The sustainable management ability and social responsibility of agricultural listed companies are highly suspected. Therefore, a systematic and comprehensive analysis of the evolution of agricultural listed companies and the characteristics of operational performance changes. Found the agricultural listed companies in the process of management problems. It is of great theoretical and practical significance for agricultural listed companies to improve their business performance and to develop smoothly. This paper makes a related study based on this issue. This paper is based on the theory of industrial organization evolution and the evaluation of business performance. Based on the theory of price correlation. First of all, the domestic and foreign scholars on the evolution of listed companies, business performance and agricultural listed companies capital structure, non-agricultural management, policy support have been reviewed and summarized. Through statistical description of the evolution of agricultural listed companies in 22 years, it is found that the scale of assets of agricultural listed companies in China is on the low side. The main business non-agricultural and agricultural listed companies spatial layout and regional agricultural, forestry, animal husbandry and fishery output value has no obvious relationship. Third. This paper analyzes the evolution of the performance of agricultural listed companies in China. It mainly selects the indicators of profitability, asset operation ability and growth ability to analyze the evolution characteristics of the performance of agricultural listed companies. The study found that the operating performance of agricultural listed companies is generally low, while the performance of agricultural listed companies is very unstable, combined with the changes of government policies and macroeconomic environment. This paper divides the evolution of operating performance of agricultural listed companies into the initial stage of the evolution of operational performance from 1992 to 2002). Business performance improvement stage (2003-2008) and business performance adjustment stage (2009-2014). Finally, the use of panel data model. Quantitative analysis of the factors affecting the performance of agricultural listed companies, including equity structure, debt structure, technological innovation ability, government tax subsidies. Non-agricultural diversification and enterprise size in 6 aspects of 14 indicators, on the basis of the analysis of the results, from the fiscal and tax support policies to create excellent external conditions. Four aspects of improving the efficiency of management decision and optimizing the ownership structure are put forward to improve the management performance of agricultural listed companies in China.
【學位授予單位】：山西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F324

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