CAJ | 학술논문

涉农上市公司的发展对于促进农业产业化经营具有龙头带动作用。山东省涉农上市公司发育比较充分，但也存在一定的发展瓶颈，为分析其财务风险，我们选取2012年至2013年的年报、三季报、半年报财务数据，运用熵权－TOPSIS模型对山东省涉农上市企业的财务风险及相关财务能力进行排序。排序结果表明：山东省涉农上市企业的财务风险状况并不理想，在华东排倒数第二，导致这种情况的部分原因是这些企业在营运能力、盈利能力和偿债能力方面表现不佳。
섭농상시공사적발전대우촉진농업산업화경영구유룡두대동작용。산동성섭농상시공사발육비교충분，단야존재일정적발전병경，위분석기재무풍험，아문선취2012년지2013년적년보、삼계보、반년보재무수거，운용적권－TOPSIS모형대산동성섭농상시기업적재무풍험급상관재무능력진행배서。배서결과표명：산동성섭농상시기업적재무풍험상황병불이상，재화동배도수제이，도치저충정황적부분원인시저사기업재영운능력、영리능력화상채능력방면표현불가。
Agricultural listed companies play a leading role in promoting agricultural industrialization .They develop fully in Shandong province , but still there are certain bottlenecks in their development .To analyze their financial risks,the financial data from the annual ,semi-annual,and three quarterly reports in 2012 and 2013 are selected,and the agricultural listed companies in east China are ranked using Entropy Weight -TOPSIS method .The results show that the financial situation of Shandong agricultural listed companies are not ideal and rank last but one in east China .Part of the reasons is that these enterprises are poor in operation ability ,profitability and debt paying ability .