农业上市公司整体经营的比较优势分析  

Analysis of Comparative Advantage for the All Listed Agricultural Companies

作　　者：许彪[1] 李若山[1] 侯丽薇[2] 傅泽田[2] 

机构地区：[1]复旦大学管理学院,上海200433 [2]中国农业大学经济管理学院,北京100876

出　　处：《系统工程理论方法应用》2004年第4期367-371,共5页Systems Engineering Theory·Methodology·Applications

基　　金：农业部软科学资助项目(0350)

摘　　要：为了能够科学地评价和分析农业上市公司的比较优势,首先从财务角度构建改制上市后整体比较优势分析指标体系,以所有上市公司经营状况为基准从盈利能力、营运能力、偿债能力、成长能力和股本扩张能力等5个方面对农业上市公司进行整体经营比较优势分析。在此基础上,从财务角度提出改善和提高农业上市公司比较优势的对策和建议。With the development of securities market, the performance of listd agricultural companies gradually becomes a major issue concerned by stockholders, creditors and administrative departments. Therefore, how to evaluate the performance of listed agricultural companies objectively and impartially appears to be an urgent issue. By means of index system and comparison analysis methods, starting from financial analysis, the paper takes reference of average level of listed companies to catagorize the listed agricultural companies according to their values of comparative superiority. Based on the category comparison evaluation and analysis, the individual status of agricultural companies are analysed and evaluated from five aspects, i.e., profitability, operation ability, debt paying ability, growing ability and capital extension ability, so that relevant principle parties will be clarified with the comparative advantage status of the companies concerned.

关 键 词：农业上市公司 比较优势 

分 类 号：F830.9[经济管理—金融学]