摘要
面临转型升级中的农业企业是否可借力财务竞争力来提升企业竞争力实现价值创造是值得研究的课题。以企业竞争力理论为依据,构建评价企业财务竞争力指标体系,选取28家农业板块上市公司2015年相关财务数据,采用因子分析法评价农业企业财务竞争力。研究发现:农业企业的财务竞争力普遍较弱,盈利能力、财务杠杆利用能力、营运能力及成长能力是影响财务竞争力的主因。农业企业应通过管控成本费用、优化资本结构、加速资金周转及加大创新力度加速转型升级来改善企业经营管理,提高财务管理水平,提升财务竞争力,实现企业价值的持续创造。
For transitioning and upgrading agricultural enterprises,can they enhance the competitiveness to achieve value creation by taking advantage of financial competitiveness？ Based on the theory of enterprise competitiveness,this paper constructs an evaluation index system of financial competitiveness of enterprises,selecting the relevant financial data of 28 agricultural plate listed companies in 2015,and evaluates the financial competitiveness of agricultural enterprises by factor analysis. It is found that the financial competitiveness of agricultural enterprises is generally weak,profitability,ability of using financial leverage,operational capacity and the growth ability are the main factors that affect financial competitiveness. Agricultural enterprises should improve the level of financial management,enhance the financial competitiveness,and make the enterprise create continuous value by controlling the cost,optimizing the capital structure,speeding up the capital turnover,intensifying the innovation and accelerating the transformation and upgrading.
作者
陈育俭
陈燕婷
Chen Yujian;Chen Yanting(Business School,Putian University,Putian,Fujian 351100,China)
出处
《黑龙江工业学院学报（综合版）》
2018年第8期72-78,共7页
Journal of Heilongjiang University of Technology(Comprehensive Edition)
关键词
因子分析法
财务竞争力
农业上市公司
Factor Analysis
financial competitiveness
agricultural listed companies
