【摘要】 我国的农业上市公司大都获得补贴收入,而补贴收入具有不确定性,因此,对企业经营业绩的评价必须扣除这一影响因素。以2003年末上市公司资讯网公布的数据为基础,综合运用层次分析法和功效系数法对农业上市公司经营业绩进行分析,结果表明,农业上市公司整体的经营业绩并不乐观,部分公司片面强调单项能力而导致其整体经营能力的下降。另外,从行业来看,农贸行业的上市公司经营业绩要好于其他行业的上市公司。更多还原

【Abstract】 Listed agricultural companies in China are mostly entitled to subsidies,which are uncertain in nature.Therefore,this factor should be allowed for when evaluating company performance.Based on data published by www.cnlist.com at the end of 2003,this paper conducts a performance analysis of listed companies by means of analytical hierarchy process(AHP) and efficiency coefficient method.The results indicate that the overall performance of listed agricultural companies is not satisfactory and that some place undue emphasis on one single capacity at the expense of overall operating capacity.In addition,listed companies from the agriculture trade industry perform better than those from other industries.更多还原