本文選題：農(nóng)業(yè)上市公司 + 績(jī)效評(píng)價(jià)　； 參考：《西北農(nóng)林科技大學(xué)》2014年碩士論文

【摘要】：我國(guó)農(nóng)業(yè)問(wèn)題一直是國(guó)家和政府關(guān)注的重點(diǎn)。農(nóng)業(yè)是國(guó)民經(jīng)濟(jì)的基礎(chǔ),“三農(nóng)”問(wèn)題是我國(guó)經(jīng)濟(jì)工作的重中之重,關(guān)系到國(guó)民經(jīng)濟(jì)的發(fā)展全局,2014年中央一號(hào)文件再次強(qiáng)調(diào)要加強(qiáng)農(nóng)業(yè)的基礎(chǔ)地位。在中國(guó)證券市場(chǎng)上,農(nóng)業(yè)上市公司占據(jù)行業(yè)板塊的重要戰(zhàn)略地位,代表了我國(guó)農(nóng)業(yè)的先進(jìn)生產(chǎn)力,在推動(dòng)農(nóng)業(yè)現(xiàn)代化轉(zhuǎn)型的洪流中起了到了龍頭先鋒作用。然而,由于自然災(zāi)害、金融危機(jī)和外來(lái)競(jìng)爭(zhēng)者的挑戰(zhàn),我國(guó)農(nóng)業(yè)的發(fā)展起起伏伏。農(nóng)業(yè)上市公司背農(nóng)、轉(zhuǎn)型、違法違規(guī)的現(xiàn)象屢見不鮮,逐漸暴露出規(guī)模小、發(fā)展不穩(wěn)定、經(jīng)濟(jì)績(jī)效不容樂(lè)觀等弊端,隨著資本市場(chǎng)的快速發(fā)展,農(nóng)業(yè)上市公司的比例不僅不升反降,整體經(jīng)營(yíng)業(yè)績(jī)下滑,甚至掀起了退市高潮。通過(guò)績(jī)效評(píng)價(jià)找到影響農(nóng)業(yè)上市公司績(jī)效的原因,然后通過(guò)有針對(duì)性的措施改善其績(jī)效,對(duì)提高農(nóng)業(yè)上市公司可持續(xù)發(fā)展有著重要理論和實(shí)踐價(jià)值。 首先闡述了研究背景、目的及意義,歸納并整理了國(guó)內(nèi)外的相關(guān)文獻(xiàn),闡述了上市公司財(cái)務(wù)績(jī)效評(píng)價(jià)理論基礎(chǔ),為本文的績(jī)效評(píng)價(jià)研究提供理論支撐。其次對(duì)我國(guó)農(nóng)業(yè)上市公司發(fā)展現(xiàn)狀及績(jī)效評(píng)價(jià)存在的問(wèn)題進(jìn)行分析,在此基礎(chǔ)上,基于因子分析法對(duì)滬深兩市42家農(nóng)業(yè)上市公司2010-2012年的財(cái)務(wù)績(jī)效進(jìn)行實(shí)證分析,結(jié)果表明：我國(guó)農(nóng)業(yè)上市公司的整體業(yè)績(jī)較差,呈“兩頭小,中間大”的橄欖型分布；農(nóng)業(yè)上市公司“背農(nóng)”現(xiàn)象嚴(yán)重,各子行業(yè)發(fā)展不均衡；農(nóng)業(yè)上市公司的成長(zhǎng)能力、現(xiàn)金流量能力和償債能力水平低下。最后,結(jié)合企業(yè)內(nèi)部管理與外部環(huán)境提出提升農(nóng)業(yè)上市公司績(jī)效的以下對(duì)策與建議：加強(qiáng)企業(yè)管理,提高經(jīng)營(yíng)業(yè)績(jī)和盈利能力；控制負(fù)債水平,提升償債能力；合理配置資源,提高企業(yè)營(yíng)運(yùn)能力；加強(qiáng)技術(shù)創(chuàng)新,培育優(yōu)質(zhì)農(nóng)產(chǎn)品品牌,提升發(fā)展空間；側(cè)重發(fā)展薄弱子能力,以形成均衡合理的能力結(jié)構(gòu)；政府應(yīng)積極營(yíng)造外部環(huán)境,為農(nóng)業(yè)上市公司發(fā)展創(chuàng)造良好條件：鼓勵(lì)農(nóng)業(yè)上市公司優(yōu)化重組,促進(jìn)企業(yè)間組成戰(zhàn)略聯(lián)盟,最終實(shí)現(xiàn)共贏。希望有助于農(nóng)業(yè)上市公司尋找自身差距、挖掘潛力、提高企業(yè)管理水平,推動(dòng)農(nóng)業(yè)上市公司的穩(wěn)健發(fā)展,實(shí)現(xiàn)國(guó)家農(nóng)業(yè)產(chǎn)業(yè)化的宏偉目標(biāo)。
[Abstract]:China's agricultural problems have been the focus of national and government attention. Agriculture is the foundation of the national economy, and the issue of "agriculture, countryside and farmers" is the most important issue in China's economic work, which is related to the overall situation of the development of the national economy. In 2014, the No. 1 document of the Central Committee stressed once again the need to strengthen the basic position of agriculture. In China's securities market, agricultural listed companies occupy an important strategic position in the sector, represent the advanced productive forces of agriculture in China, and play a leading and pioneering role in the current of promoting the transformation of agricultural modernization. However, due to natural disasters, financial crisis and challenges from foreign competitors, China's agricultural development ups and downs. The phenomenon of agricultural listed companies carrying agriculture, transforming, breaking laws and regulations is common, and gradually exposes some disadvantages, such as small scale, unstable development, unoptimistic economic performance and so on. With the rapid development of the capital market, The proportion of agricultural listed companies not only did not rise but decline, overall business performance decline, and even set off a high tide of delisting. It is of great theoretical and practical value for the sustainable development of agricultural listed companies to find out the causes that affect the performance of agricultural listed companies through performance evaluation and then to improve their performance through targeted measures. Firstly, this paper expounds the background, purpose and significance of the research, summarizes and collates the relevant literature at home and abroad, expounds the theoretical basis of financial performance evaluation of listed companies, and provides theoretical support for the research of performance evaluation in this paper. Secondly, this paper analyzes the current situation of agricultural listed companies in China and the problems in performance evaluation. On this basis, the financial performance of 42 agricultural listed companies in Shanghai and Shenzhen stock markets from 2010 to 2012 is analyzed empirically based on factor analysis. The results show that the overall performance of agricultural listed companies in China is poor, showing a "small, large middle" type of olive distribution, the phenomenon of "back farming" of agricultural listed companies is serious, the development of various sub-industries is not balanced, the growth ability of agricultural listed companies, Low level of cash flow and solvency. Finally, combined with the internal management and external environment, the following countermeasures and suggestions are put forward to improve the performance of agricultural listed companies: strengthening enterprise management, improving business performance and profitability, controlling debt levels, enhancing solvency, and allocating resources reasonably. Enhance enterprise operating capacity; strengthen technological innovation, cultivate high-quality agricultural product brands, and enhance development space; focus on the development of weak sub-capabilities to form a balanced and rational capacity structure; the government should actively create an external environment. To create good conditions for the development of agricultural listed companies: encourage agricultural listed companies to optimize restructuring, promote the formation of strategic alliances among enterprises, and finally achieve win-win results. It is hoped that it will help agricultural listed companies to find their own gap, tap potential, improve the level of enterprise management, promote the steady development of agricultural listed companies, and realize the grand goal of national agricultural industrialization.
【學(xué)位授予單位】：西北農(nóng)林科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F324;F302.6

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