Research On Performance Evaluation Of S Agricultural Listed Company Based On Five-dimensional Balanced Scorecard

For a long time,China is a large agricultural production country.As the basic industry of the national economy,the level of agricultural development affects the level of the development of the entire national economy.The state has successively introduced a series of policies to support agricultural development,such as exempting agricultural taxes,rural revitalization strategies,and poverty alleviation,etc.,and economic resources continue to tilt toward agriculture.Under the guidance of various policies,the main contradiction in agriculture has changed from insufficient supply of agricultural products to irrational agricultural product structure.In order to further deepen supply-side reforms,improve China's existing agricultural structure,accelerate the construction of modern agriculture,and support and encourage farmers' employment and entrepreneurship,agricultural listed companies need to play a leading role in promoting the transformation and upgrading of the agricultural industrial structure and agricultural production structure.At the same time,some deep-seated problems in agricultural enterprises need to be resolved,manifested in production technology,business models,environmental impact,health and safety.The quality of agricultural products and food safety incidents have attracted much attention,and all sectors of society have demanded that agricultural listed companies bear more responsibility for protecting the ecological environment.Therefore,constructing an agricultural enterprise performance evaluation that includes an ecological dimension is an important topic.A reasonable evaluation of agricultural enterprise performance is of great practical significance,which helps to improve the level of corporate governance,assist the sustainable development of enterprises,and fulfill the mission of promoting agricultural reform.This article takes S agricultural listed company as the research object,uses five-dimensional balanced scorecard to evaluate its performance,and explores effective ways to improve the comprehensive performance of S agricultural listed company,so as to enhance the market competitiveness of S agricultural listed company.The thesis explains the relevant theoretical basis,using literature analysis,theoretical analysis,comparative analysis and analytic hierarchy process to carry out research.First of all,it analyzes the current operating status and performance evaluation status of S agricultural listed company,clarifies the necessity of using balanced scorecard for performance evaluation,and finds the key points for performance evaluation should be analyzed.Secondly,combining the characteristics of the industry and the characteristics of S agricultural listed company,31 specific performance evaluation indicators were selected to establish a performance evaluation indicator system based on a five-dimensional balanced scorecard;the analytic hierarchy process was used to assign the index weights.The performance evaluation system and industry standards of the company comprehensively evaluate the performance of the S company through the triangularfuzzy number method and expert scoring method,and the evaluation results are obtained.Finally,based on the evaluation results,in-depth analysis of the problems existing in various dimensions of performance evaluation and put forward targeted suggestions.In this paper,through the financial performance evaluation method based on the balanced scorecard,an ecological dimension indicator is added,and the index weight is determined by a scientific method,which is of reference value for the scientific management of S agricultural listed company.