基于BSC的农业上市公司绩效评价研究

目前农业上市公司绩效评价存在忽视非财务指标评价的问题。为全面科学地评价农业上市公司绩效,本文从农业上市绩效评价的实际需求出发,在深入研究现存理论和方法的基础上,以平衡记分卡理论为基础,运用层次分析法确定指标权重,建立适合于科学发展观的农业企业绩效评价指标体系,并以合肥丰乐公司为实例进行了验证说明。

Agriculture listed company performance evaluation research basing on BSC

Non-financial indexes are ignored in the performance valuation of listed agricultural companies at present.In order to wholly analyze the performance of the listed agricultural companies scientifically,this paper started from the actual demand of the performance evaluation of the listed agricultural companies based on the existing theories and methods.On the basis of BSC theory,we use AHP to confirm the weight of indexes which building the system of the performance evaluation under the scientific development concept.At the end of this paper,we took the Hefei-fengle as the example to validate this system.