CAJ | 학술논문

本文基于因子分析法对沪深两市42家农业上市公司的2010~2012年的财务绩效进行实证分析，结果表明：我国农业上市公司的财务绩效水平不理想，呈“两头小，中间大”的橄榄型分布；农业上市公司“背农”现象严重，各子行业发展不均衡；农业上市公司的成长能力、现金流量能力和偿债能力是财务管理的薄弱环节。最后，结合农业上市公司内部管理与外部环境的特点，提出提升农业上市公司绩效的对策与建议。
본문기우인자분석법대호심량시42가농업상시공사적2010~2012년적재무적효진행실증분석，결과표명：아국농업상시공사적재무적효수평불이상，정“량두소，중간대”적감람형분포；농업상시공사“배농”현상엄중，각자행업발전불균형；농업상시공사적성장능력、현금류량능력화상채능력시재무관리적박약배절。최후，결합농업상시공사내부관리여외부배경적특점，제출제승농업상시공사적효적대책여건의。
Using the factor analysis method to evaluate financial performance of the 42 agriculture listed companies from 2010 to 2012 in Shanghai and Shenzhen, the empirical result showed that the financial performance of agriculture listed company was not ideal, the distribution of the data followed a bell shaped curve. Agricultural listed company’s "DFA"phenomenon was serious, and the industry development was unbalanced. Growth, cash flow and solvency of financial management was weak link. Finally, combining the characteristics of agriculture listed companies’ internal management and external environment, it took targeted measures to make the financial performance maintain sustainable growth.