生态农业视角下农业上市公司财务风险评价研究

发布时间：2018-11-13 14:01

【摘要】：随着我国城镇化的推进,农业现代化的健康发展迫在眉睫。生态农业是农业现代化的重要组成部分,也是农业健康可持续发展的关键。论文基于生态农业的视角将生态性和社会性因素考虑到评价体系中,并且结合主成份分析法和BP神经网络模型对我国农业上市公司财务风险进行研究。此外,论文在已有研究的基础上,以企业的净利润、资产负债率以及现金净流量为依据将企业的财务风险划分为五个风险等级,从而对我国农业上市公司财务风险状况进行等级划分。研究结果显示,论文所选取的样本中处于轻警等级财务风险状况的公司占比为11.76%,处于一般等级的公司占比32.35%;处于良好的公司占比为29.41%,处于健康的公司占比为26.47%。通过分析这四家上市公司的财务风险状况,引起公司财务风险的主要因素是盈利能力和成长能力差、研发投入力度小以及员工综合素质低。论文针对导致我国农业上市公司面临财务风险的影响因素,从政府对农业的支持力度、农业的融资渠道等多方面提出解决措施,以期能够为生态农业视角下我国农业上市公司的健康发展提供可行性建议。
[Abstract]:With the development of urbanization in China, the healthy development of agricultural modernization is imminent. Ecological agriculture is an important part of agricultural modernization and the key to the healthy and sustainable development of agriculture. In this paper, ecological and social factors are taken into account in the evaluation system from the perspective of ecological agriculture, and the financial risk of agricultural listed companies in China is studied by combining principal component analysis and BP neural network model. In addition, based on the existing research, the financial risk of the enterprise is divided into five levels based on the net profit, the ratio of assets and liabilities and the net cash flow. Thus, the financial risk status of agricultural listed companies in China is classified. The results show that the proportion of companies in the financial risk status of light warning grade is 11.76 and 32.35% in the general grade. The proportion of companies in good health is 29.41 and that in healthy ones is 26.47. By analyzing the financial risk situation of the four listed companies, the main factors causing the financial risk are the poor profitability and growth ability, the low R & D investment and the low comprehensive quality of the employees. Aiming at the influencing factors of the financial risk faced by the listed agricultural companies in China, the paper puts forward the solutions from the government's support to agriculture, the financing channels of agriculture and so on. In order to provide feasible suggestions for the healthy development of listed agricultural companies in the perspective of ecological agriculture.
【学位授予单位】：青海大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324;F302.6

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