摘要
发展壮大粮油加工企业,对我国粮食产业高质量发展、粮食产业强国建设有重要意义。本文构建了11项经营绩效评价的财务指标,选取21家涉及油脂加工、饲料加工、小麦稻谷深加工的上市公司为研究样本,利用其2017年度财务数据,采用因子分析法进行绩效评价、比较和分析。研究结果表明,我国粮油加工企业普遍规模较小,通过走品牌发展之路、提升价值链,走规模发展之路、延长产业链,从而提高经营绩效。
Developing and strengthening grain and oil processing enterprises is great significance to the highquality development of China's grain industry and the construction of a powerful nation in the grain industry. This paper constructs 11 financial indexes for evaluating the operating performance, selects 21 listed companies in-volved in oil processing, feed processing and deep processing of wheat and rice as research samples, uses factor analysis method to evaluate, compare and analyze their performance based on their financial data of 2017. The research results show that grain and oil processing enterprises in China are generally small in scale. Upgrading the value chain through brand development and extending the industrial chain through scale development can improve the operating performance.
引文
[1]邓斌,孙建敏.我国粮油上市公司经营绩效综合评价——基于因子分析和聚类分析[J].技术经济,2013,32(2):77-84.
[2]彭晓洁,高梦捷.基于因子分析法的农业类上市公司经营绩效评价[J].财经问题研究,2014(11):68-73.
[3]吴闻潭,曹宝明.股权结构、多元化经营与公司绩效——基于中国粮油加工业上市公司的实证研究[J].现代经济探讨,2018(7):105-115.
[4]张鸿,董伟.经济新常态下我国农业上市公司经营绩效实证分析[J].经济研究导刊,2018(8):151-156.
[5]陈玲,李永泉.中国农业上市公司绩效评价[J].中国农学通报,2011,27(4):416-422.