基于平衡计分卡的农业高新技术公司价值驱动因素分析

Wang Xiao-wei
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引用次数: 1

摘要

本文基于平衡计分卡原理,从财务、客户、内部运营、创新和学习四个方面确定了农业高科技公司的关键价值驱动因素。然后,构建了综合评价农业高新技术公司价值的指标体系。选取2007 - 2009年在深交所和上交所上市的40家农业高新技术公司。我们获得了82个有效样本数据,运用回归分析验证了关键价值驱动因素的某些指标与公司价值之间存在相互影响的相关性,并通过其对企业价值的影响对价值驱动因素进行了排序分析。结果表明,关键价值驱动因素与农业高新技术公司价值存在一定的相关性。这种合谋将为农业高新技术公司的价值提升提供一些重要线索。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The analysis on the value drivers of agriculture high-tech companies based on the balanced scorecard
Based on the principle of Balanced Scorecard, this paper identified key value drivers of agriculture high-tech companies from the aspects of financial, customer, internal operation, innovation and learning. Then, we built the index system for evaluating agriculture high-tech companies' value comprehensively. And we selected 40 listed agricultural high-tech companies from Shenzhen Exchange and Shanghai Exchange range from the year 2007 to 2009. We got 82 the effective samples data and use regression analysis to verify the existence of correlation of mutual influence between certain indicators of key value driver and the value of companies, and make arrangement analysis of value drivers by its impact on enterprises' value. The results show that the key value drivers do have certain correlation with the value of agricultural high-tech companies. The collusion will provide some significant clues for improving the value of agricultural high-tech companies.
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