国有粮食企业财务分析——以苏垦农发为例  

Financial Analysis of State-owned Grain Enterprises——Takes Suken Nongfa as An Examplele

作　　者：牛睿 张河清[1] NIU Rui;ZHANG Heqing(School of Management,Guangzhou University,510006 Guangzhou,China)

机构地区：[1]广州大学管理学院,广州510006

出　　处：《粮食加工》2022年第5期86-88,共3页Grain Processing

摘　　要：企业的财务报表间接反映了企业的经营、管理状况和企业的业务状态等,其中的财务数据可为投资者提供重要参考信息。以苏垦农发(江苏省农垦农业发展股份有限公司)为例,通过分析其上市后公开披露的2017~2020年财务报表数据,对其盈利、偿债、营运及发展四大能力进行分析,从而洞察苏垦农发的财务状况及其未来发展潜力,并根据财务数据分析背后原因并给出其未来发展建议。The financial statement of an enterprise is the most direct way to show the operation and manage-ment status of the enterprise,which can reflect whether the business status of the enterprise is good or not,and provide the users of the statement with investment,decision-making and other information.This paper takes Su ken Agricultural Development Co.(Jiangsu Provincial Agricultural Reclamation and Development Co.,Ltd.) as an example,through analyzing its financial statement data from 2017 to 2020 publicly disclosed after its listing,an-alyzes its four major abilities of profit,debt paying,operation and development,thus gaining insight into Suken Agricultural Development Co.’s financial management status and future development potential,and according to the financial data presented behind the reasons for its future development suggestions.

关 键 词：农业 粮食企业 财务分析 

分 类 号：F326[经济管理—产业经济]