敦煌种业财务绩效评价研究

选择以农业上市公司敦煌种业为研究对象,以企业2014—2019年的报表数据为基础,采用功效系数法并以国务院国资委所编写的《企业绩效评价标准值》中国有企业绩效评价体系作为参考,构建对农业企业的财务指标评价体系,对敦煌种业2014-2019年企业财务指标的表现进行纵向分析,选择同行业中营业收入水平较高的北大荒进行横向对比,通过对比发现敦煌种业的问题主要体现在盈利能力和资产质量方面,对此提出了改进措施及建议。

Research on Financial Performance Evaluation of Dunhuang Seed Industry

This article chose Dunhuang seed industry with agricultural listed companies as the research object, based on reports from 2014 to 2019 data as the foundation, the efficacy coefficient method is adopted and the state-owned assets supervision and administration commission of the state council enterprise performance evaluation standard written by the enterprise performance evaluation system in China for reference, build enterprise financial index evaluation system, to 2014 to 2019 years in enterprise financial performance for longitudinal analysis, and then select the horizontal comparison in the same industry enterprises, according to the results of the analysis, trying to point out the problems existing in the process of enterprise management and analysis the reason, it put forward the corresponding improvement measures and suggestions to solve these problems.