Research On The Agriculture Leading Enterprise Financial Performance Evaluation

Since the 21st century, the central document more than ten years to focus on solving the "three rural issues" on which the industrialization of agriculture development is a top priority.agricultural enterprises is the major force to promote agricultural industrialization and agricultural modernization and evaluate the financial performance of agricultural enterprises conduct help enterprises to improve management, increase economic efficiency.In this paper,regard research results of enterprise financial performance at home and abroad as the theoretical basis,empirical studies on agricultural leading enterprises in Shanxi Province.Theoretical research part. Firstly, the basic theory of corporate financial performance, and on this basis, build an index system and evaluation model of agricultural enterprises financial performance evaluation; Secondly, use the analytic hierarchy process to obtain the proportion of the index system, to provide technical support for the establishment of evaluation index system and evaluation model.Empirical research part. Firstly, analyzes the current situation of development of agricultural enterprises in Shanxi Province, and in accordance with certain principles of the ten selected sample of companies;Secondly, the sample is based on the company’s financial statements, using analytical hierarchy process, combining financial index value has been determined, reach conclusion of financial index value and comprehensive performance evaluation of value of the sample enterprise single;Finally, based on a combination of theoretical and empirical, based on results from a different perspective corporate financial performance evaluation samples are analyzed and presented recommendations.