北大荒公司财务分析——基于投资者视角.docxVIP

PAGE II 《北大荒公司财务分析-基于投资者视角》 摘 要 农业是国民经济的重要基石，农业的发展对我国经济社会的发展具有举足轻重作用。农业上市公司作为农业领域的重要引领者，在推动农业机械化生产、推进农业产业结构优化升级、加快实现我国农业科技现代化、树立国际农业品牌形象等方面起着良好的带头作用。黑龙江北大荒农业股份有限公司作为最早一批上市的大型农业企业，应对当前传统行业发展困境，让企业能够搭上产业结构转型升级的顺风车，靶向吸引更多的投资者持股，维护广大投资者的利益，确保企业的长远发展，关键在于加强对企业主要财务指标的控制。本文从投资者的角度出发，对该公司进行财务分析，并结合哈佛分析框架的基本理论成果，依托2015年~2018年北大荒农业股份有限公司公布的年报数据对此公司进行财务分析，找出财务上存在的问题，提出发展对策和建议。并基于投资者视角，对该企业过去的经营成果和未来的发展前景进行分析与预测，为投资者做出投资决策提供信息和依据。 关键词：财务分析；农业企业；投资者 Financial Analysis of Beidahuang Company Based on the Perspective of Investors Abstract Agriculture is the foundation of the national economy. As the representative of advanced agricultural productivity in China, the birth and development of agricultural listed companies are of great significance for promoting the industrialization of agriculture, improving the efficiency of agricultural governance, enhancing the international competitiveness of agriculture and accelerating the realization of agricultural modernization in China. Heilongjiang Beidahuang Agricultural Co., Ltd. as a large agricultural listed company, how to deal with the current difficulties in the development of traditional industries, so that enterprises can catch the downwind of industrial restructuring and upgrading, target to attract more investors to hold shares, safeguard the interests of investors, and ensure the long-term development of enterprises, the key is to strengthen the control of the main financial indicators of enterprises. Based on the basic theory of Harvard analytical framework and the annual report data published by Beidahuang Agricultural Co., Ltd. from 2015 to 2018, finds out the financial problems and puts forward suggestion. Countermeasures and suggestions. Based on the perspective of investors, this paper analyses and predicts the past operating results and future development prospects of the enterprise, and provides information and basis for investors to make investment decisions. Keywords： Financial analysis；Agricultural enterprises；Inve