农业类上市公司经营绩效评价——基于因子分析与改进熵值法的实证研究

Evaluation of Business Performance of Agricultural Listed Companies:An Empirical Study Based on Factor Analysis and Improved Entropy Method

选取了78家A股农业类上市公司作为研究对象,运用因子分析法与改进熵值法,对78家农业类上市公司的经营绩效进行了实证分析与评价。研究结果发现农业类上市公司经营绩效水平差异较大,呈现"倒U型"分布,不同企业性质、不同行业的经营绩效水平差异较为显著,并且在规模实力、盈利能力、运营能力、偿债能力、发展能力5个方面发展不均衡,并据此分析结果提出了相应的对策建议。

The empirical analysis and evaluation of the business performance of 78 A-share agricultural listed companies were carried out by using factor analysis method and improved entropy method. It was found that the business performances of vari- agricultural listed companies were greatly different, and showed an inverted U-shape distribution. There was a significant difference in business performance among agricultural listed companies with different enterprise nature in different industries, and the scale and strength, profitability, operation ability, solvency and developmental ability of these listed companies were not bal- anced. Based on these results, the corresponding countermeasures and suggestions were put forward.