Agricultural Listed Companies’ Financial Performance Evaluation

Company is the most basic organization form of modern enterprises，The listed companies are the most outstanding represent atives of the moderncompanies． They play the leading roles in the market economy， Economicdevelopment will rely mainly on the listed companies．Performance evaluationis to be regarded as a core content in the strategic management of listedcompanies，The pros and cons of financial performance will have affect on themarket， good financial performance will lead to orderly competition andrational allocation of resources in the market． Therefore， performanceevaluation plays an important role in China’s listed companies． According tothe data released by the National Bureau of Statistics in January2012， Thepeople that are registered as rural household， as a number of650million，account for48.7%of the total population， of course， agriculture has becomea major factor of social stability and economic development． In China，agriculture listed companies represent the most advanced agricultureproductivity， and they lead the development of agricultureeconomy． However， agriculture listed companys’financial performancereflects the development of the agri culture．Therefore，the public focus on thethe assessment of agriculture listed companys’ financial performance， also，they will pay attention to causes and countermeasures．Firstly，this paper describes the purpose and significance of the research，collate and analyze the status of related domestic and foreignresearch．Secondly，it describes the theoretical basis of the liste d companies’financial performance evaluation， and analyzes the main components of thelisted companies’ financial performance evaluation system， and providetheoretical basis for the agriculture listed companies’ fi nancial performanceevaluation．What’s more，it gives detailed analysis about the fundamentals ofagriculture listed companies， it also presented us some analysis andevaluation about the companies’ main financial performance indicators as thecapability of solvency，operating，profitability and growin g．Then，it givescomprehensive evaluation about the agriculture listed companies’ consoli datfinancial performance by adopting the method of principal componentanalysis in mathematical statistics． Finally， it comes to strategies andcountermeasures about the development of China’s agriculture listed companies whit considering the performance evaluation results carefully．...