摘要
种植业及产品加工业类上市公司在现代农业发展中具有非常重要的作用,从剖析种植业及产品加工业类上市公司经济绩效的影响因素出发,以28家上市公司年报数据为基础,通过计量模型分析得出,其上市公司前五大股东持股比例、总资产周转率、税收补贴对公司的经济绩效影响最为显著,负责水平对股东收益影响十分显著,其中第一大股东持股与公司经济绩效成负相关。因此,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。
The listed companies of plant industry and its processing industries play an important role in modern agricultural development. Based on economic performance influencing factors of plant industry and its processing industries and on annual report data of 28 listed companies, through computation model analysis, the results show that share - holding proportion of the former five biggest shareholders, total asset rotation rate, and tax subsidies have the most obvious influence on economic performance, that liabilities level has obvious influence and that the proportion of share - holding of the first biggest shareholder is negatively related to economic performance. Thus, this paper points out that agricultural listed companies should enhance company management, strengthen innovation ability, and create good external develonment environment.
出处
《重庆工商大学学报(社会科学版)》
2008年第6期19-24,共6页
Journal of Chongqing Technology and Business University:Social Science Edition
基金
中央级公益性科研院所基本科研业务费专项资金项目:我国农业上市公司经济绩效的影响因素分析
关键词
种植业
上市公司
公司年报
经济绩效
资产收益率
实论分析
plant industry
listed company
annual report of a company
economic performance
asset earning rate
empirical analysis