Study On Finical Performance Evaluation On Leading Enterprises Of Agriculture

China is an agricultural country, where agriculture is the foundation of the national economy and the rural population accounts for about80%of the total population. At the same time, China is relatively lack of the agricultural resources and relatively backward on agricultural production and technology level. The central committee of the communist party of China has decided to develop national economy and social development in the11th five-year planning, which was passed by the Party’s16session of fifth plenary session. The suggestion shows the historical tasks we build new countryside and finish "three rural" work in the current and future a period. To build a new countryside is a great historical task in the process of the modernization in China. The development of agricultural industrialization is the main component we build new countryside, the agricultural leading enterprise is the carrier of industrialization and the most critical part, which not only bond market, but also connect the scattered farmers, reflecting the distribution of interests between agricultural leading enterprises and farmers, further affecting the process of the industrialization of agriculture and increasing farmers’income. The agricultural products processing enterprise is the bridge between farmers and market, and plays a very important role in promoting socialist new rural construction, promoting the competitiveness of the agricultural production, increasing farmers’ income.Financial performance reflects the management benefit in enterprise and operator performance during operation in the agricultural leading enterprises. A good analysis and evaluation about financial performance is an important part of economic activity analysis and is the important content of enterprise management activities. We can know the rule on business activity and improve the management in enterprises through the analysis and evaluation financial performance, which is the important way to improve the economic efficiency of enterprises. According to the enterprise management foundation (operating environment, operating conditions and management level) of12leading agricultural enterprises, this paper set up the relevant index system from four aspects, such as short-term solvency, long-term solvency, operation ability and profitability, gave the comprehensive performance evaluation based on the financial performance analysis of12leading agricultural enterprises...