吉首大学学报(社会科学版)

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新创农业企业成长性绩效评价研究

蒋辉,易平辉,原丹奇   

  1. (吉首大学 湖南乡村振兴战略研究中心 湖南 吉首 416000)
  • 出版日期:2019-01-01 发布日期:2019-01-26
  • 作者简介:蒋辉,男,博士,吉首大学湖南乡村振兴战略研究中心教授。
  • 基金资助:
    国家自然科学基金项目(71503101);湖南省社会科学评审委课题(XSP18YBC344);国家民委民族研究项目(2018-GMC-031)

On the Growth Performance Evaluation of New Agricultural Enterprises

JIANG Hui,YI Pinghui,YUAN Danqi   

  1. (Hunan Rural Revitalization Strategy Research Center,Jishou University,Jishou 416000,Hunan China)
  • Online:2019-01-01 Published:2019-01-26

摘要:一批批新创农业企业的不断涌现,在一定程度上为处于经济新常态下中国经济振兴和供给侧结构性改革注入了强大动力。由于新创企业先天的“进入劣势”,加之农业弱势特质,使得新创农业企业存活率普遍偏低。从财务绩效、客户绩效、企业内部管理绩效和社会责任四个方面设计新创农业企业成长性绩效评价指标体系,采用层次分析法确定评价指标体系的权重,并对三家新创农业企业进行实证研究。结果表明:市场占有率、新产品增长率、应收账款周转率和总资产增长率等因素对于新创农业企业成长性绩效具有正向影响。

关键词: 新创农业企业, 成长性绩效, 层次分析法

Abstract: Facing the unknown huge market space created by agricultural development,a lot of new agricultural enterprises are emerging with an unprecedented trend.To a certain extent,this has injected strong impetus into China's economic revitalization and supply-side structural reform under the new economic normal.Due to the inborn "entry disadvantage" of the new enterprises,added with the weak character of agriculture,the survival rate of the new agricultural enterprises is generally low.From four aspects of financial performance,customer performance,internal management performance and social responsibility,this paper designs an evaluation index system of the growth performance of new agricultural enterprises,and determines the weight of the evaluation index system by analytic hierarchy process (AHP).An empirical study is carried out in three new agricultural enterprises.The results show that the market share,new product growth rate,accounts receivable turnover rate and total asset growth rate have a positive impact on the growth performance of new agricultural enterprises.

Key words: new agricultural enterprises, growth performance, analytic hierarchy process

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