国内外饲料粮食企业经营绩效比较研究  

Comparative study on operation performance of domestic and foreign feed enterprises

作　　者：陈仪桢 俞飞颖 陶红军 CHEN Yi-zhen;YU Fei-ying;TAO Hong-Jun(School of Economics and Management,Fuzhou University.Fuzhou 350108,China)

机构地区：[1]福州大学经济与管理学院,福建福州350108

出　　处：《粮食与饲料工业》2018年第4期27-32,共6页Cereal & Feed Industry

摘　　要：对26家国内外饲料企业2016年的年报进行解读,比较其盈利能力、营运能力、短期及长期偿债能力和发展能力等方面的财务指标,并用沃尔评分体系评价国内外饲料企业的综合经营绩效。研究表明,我国大多数饲料企业处于成长期或快速成长期,在盈利能力、发展能力方面表现突出。我国饲料企业在短期偿债能力方面与外企不相上下,在长期偿债能力和营运能力方面则表现逊色。整体上看,我国饲料企业的综合经营绩效好于国外同行,且发展后劲足,多家企业有望成长为世界知名的饲料企业。The 2016 financial reports of 26 domestic and foreign feed enterprises were studied,key financial indexes related to profitability,operation ability,short-term and long-term debt paying ability and development ability were compared,comprehensive operation performance indexes were evaluated by using the Wall marking method.The research shows that most of the Chinese feed enterprises grow more rapidly and perform better than their foreign counterparts in profitability and sustainability.Domestic feed enterprises are comparable to foreign enterprises in terms of short-term solvency,but they are inferior in terms of long-term solvency and asset management abilities.Generally,the comprehensive operation performance of domestic feed enterprises is better than that of foreign counterparts,some domestic feed enterprises are expected to grow into the world-famous feed enterprises.

关 键 词：绩效比较 饲料企业 财务指标 沃尔评分体系 

分 类 号：S816[农业科学—饲料科学] F325.2[农业科学—畜牧学]