中国农机工业发展质量财务评价

农机工业是实现农业现代化的重要物质支撑,在追求高质量发展新时期对农机工业发展质量展开评价具有重要意义.基于1991-2017年中国农机工业面板数据,采用通用的上市公司财务指标构建综合评价体系,利用考虑时间趋势的纵横向拉开档次法确定权重,从盈利能力、偿债能力、营运能力和发展能力四个维度对中国农机工业及十二个子行业的发展质...

Quality evolution and financial assessment of China s agricultural machinery industry

Agricultural machinery industry is an important material support to realize agricultural modernization.In the new period of pursuing high-quality development,it is of great significance to evaluate agricultural machinery industrial quality.Based on the panel data of China s agricultural machinery industry from 1991 to 2017,this paper constructs a comprehensive index system based on financial evaluation method of listed companies.The weights are determined by the vertical and horizontal ranking method that incorporating the time trend.The quality of China s agricultural machinery industry and its twelve sub industries is dynamically evaluated from four dimensions,which include profitability,solvency,operating capacity and growth ability.The results show that the development quality of China s agricultural machinery industry has periodic characteristics.There are great differences in the development quality among the sub industries,because their solvency,operating capacity and profitability differ a lot.Based on these results,this paper proposes some policy recommendations,such as strengthening innovation,increasing effective supply,enhancing enterprise development abilities,upgrading the level of operation and management,and shortening the gaps among sub industries.