摘要 随着农业的发展,农业辅助产品的农药和兽药的使用率越来越高,因而该类公司的经营状况越来越受到投资者以及其他相关利益者的关注。财务绩效可以反映农药、兽药类企业经营和发展的状况。文章选取了26家农药、兽药类上市公司作为此次研究的样本,运用因子分析法分别对样本公司财务绩效进行评价,并针对评价结果所反映的问题,提出相关的优化措施。 With the development of agriculture,the use rate of agricultural auxiliary products of pesticides and veterinary drugs is getting higher and higher,so the operating conditions of such companies are getting more and more attention from investors and other relevant stakeholders.Financial performance can reflect the status of operation and development of pesticide and veterinary drug companies.The article selects 26 pesticide and veterinary drug listed companies as the samples for this study,uses factor analysis to evaluate the financial performance of the sample companies,and proposes relevant optimization measures for the problems reflected in the evaluation results.
机构地区 广东海洋大学
出处 《江苏商论》 2021年第5期70-73,共4页 Jiangsu Commercial Forum
分类号 F23 [经济管理—会计学]
