基于因子分析法的我国农业上市公司财务绩效评价

Financial Performance Evaluation of Agricultural Listed Companies in China Based on Factor Analysis

农业上市公司的经营绩效集中反映着农业的发展状况,对农业上市公司的财务绩效进行合理深入的评价,能够为农业公司的绩效考核、经营决策等提供客观合理的依据。以我国40家农业上市公司为例,选取2017年度财务报表数据,运用因子分析法,逐一就盈利能力、营运能力、成长能力和偿债能力四个方面给出9个精简指标,通过SPSS22.0,得出各企业的各方面排名以及总排名,研究结果发现综合排名居于前列的上市公司大多存在一项相对薄弱的因子,最后进行针对性的分析并提出了对策建议。

The business performance of agricultural listed companies reflects the development of agriculture and provides a reasonable and in-depth evaluation of the financial performance of agricultural listed companies. It can provide objective and reasonable basis for performance appraisal and business decision-making of agricultural companies. On the basis of 40 agricultural listed companies in China as an example, the data of 2017 financial statements are selected, and the factor analysis method is used to give nine streamlined indicators in terms of profitability, operational capability, growth ability and solvency, through SPSS22.0. According to the rankings and overall rankings of all enterprises, the research results show that most of the listed companies with the highest rankings have a relatively weak factor, and finally targeted analysis is carried out and countermeasures proposed.