农业上市公司经济绩效影响因素的实证分析  

Empirical Analysis of Rural Influencing Factors on Listed Agribusiness' Financial Performance

作　　者：吴敬学[1] 李轶男[1] 朱梅[1] 

机构地区：[1]中国农业科学院农业经济与发展研究所,北京100081

出　　处：《农业经济与管理》2010年第5期22-27,45,共7页Agricultural Economics and Management

基　　金：第三期中央级公益性科研院所基本科研业务费专项资助(2007YWF1-01-3)

摘　　要：农业上市公司的经济绩效关系到公司能否保持良好的盈利能力和可持续发展能力。文章以42家农业上市公司的年报数据为基础,通过计量模型分析,发现农业上市公司自身的资产管理水平、负债水平、企业规模以及从政府得到的税收补贴对公司的经济绩效影响最为显著,其中负债水平因素与公司经济绩效成负相关。并提出农业上市公司应加强公司管理,增强创新能力,同时营造良好的外部发展环境等政策建议。A satisfactory performance is decisive for the listed agribusiness to promote profitability and sustainable development capability. Based on annals of forty-two listed agribusiness, this paper analyzed the influencing factors on listed agribusiness financial performance by applying the econometric model. It was found that the capital management ability, liabilities, enterprise scale and revenue allowance from government were main factors concerned with business performance, among which liabilities showed the negative correlated relationship with the financial performance. Therefore, in order to improve the performance, the listed agribusiness was suggested to strengthen the management, enhance the innovative capacity and create a favorable exterior development circumstance and so on.

关 键 词：农业上市公司 经济绩效 资产收益率 

分 类 号：F323.9[经济管理—产业经济]