期刊论文

Evaluation on Operating Performance of Grain and Oil Processing Listed Companies Based on Factor Analysis

中文

粮食加工

1007-6395

2019

44

4

1-6

国家社会科学基金项目:粮食供应链脆弱性研究（14BGL195）；

本校为第一机构

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 resear...