基于秩和比的上市生猪养殖企业盈利能力评价  

Profitability Evaluation of Listed Pig Breeding Enterprises Based on RSR

作　　者：王洪平 WANG Hongping(School of Economics and Business Administration of Central China Normal University,Wuhan 430070,China)

机构地区：[1]华中师范大学,经济与工商管理学院,湖北武汉430070

出　　处：《养猪》2022年第5期77-80,共4页Swine Production

摘　　要：客观评价上市生猪养殖企业的盈利能力,对它们总结经验,查找不足,整改完善,不断提高经营效率,以回馈投资者,促进我国生猪养殖业行业高质量发展具有重要意义。秩和比法对信息要求低,操作简便,容易理解,效果客观可靠。运用秩和比法对我国10家上市生猪养殖企业的盈利能力进行了评价。在评价过程中,选取10个与盈利有关的核心财务指标作为评价指标。实践表明,评价结果与实际情况基本相吻合。It is of great significance to objectively evaluate the profitability of listed pig breeding enterprises,summarize their experiences,find out the deficiencies,improve the rectification,improve the operating efficiency,and give back to investors,and promote the high-quality development of Chinese pig breeding enterprises industry.RSR evaluation method has the advantages of low information requirement,simple operation,easy understanding,objective and reliable effect.The profitability of 10 listed pig breeding enterprises companies in China was evaluated by rank sum comparison.In the process of evaluation,10 core financial indicators related to profit are selected as evaluation indexes,and the weight of evaluation indexes is determined by entropy method.The results show that the evaluation results are basically consistent with the actual situation.

关 键 词：养猪企业 盈利能力 评价 秩和比 

分 类 号：S828[农业科学—畜牧学]