農業科技業財務績效指標之研究

本研究蒐集2016年至2019 年臺灣地區上櫃、興櫃及上市之農業科技公司為樣本，以因素分析法來進行財務績效評比與分析，以提供企業經營者、政府相關單位與大眾投資人參考。本研究經由三次萃取及利用直交轉軸法旋轉因素軸萃取主要因素，並縮減為七個因素構面，分別命名為「收益力」、「財務結構」、「營運活動力」、「資產營運成長力」、「償債能力」、「安定力」、「成長力」，此七個因素構面能解釋十九個財務比率之累積變異達84.96%，具良好之解釋能力，使用此七個構面之十九項財務比率指標建構出客觀的財務績效評估模式，可以作為一般財務經營診斷之分析參考。

關鍵字

農業科技產業；財務績效；因素分析法

並列摘要

This study collects the sample of agricultural technology companies listed on Over the Counter (OTC), Emerging stock market, and at stock exchange market in Taiwan from 2016 to 2019, to utilize Factor Analysis Approach on financial performance evaluation and analysis to provide references for business operators, government-related organizations, and public investors. In this study, the main factors were extracted three times and by the rotation factor through the Orthogonal Rotation Method, and then reduced to seven factor dimensions, named "profitability", "financial structure", "operating activity capacity", "asset operation growth capacity ","solvency", "stable", and "growth." The good cumulative explanatory power of these seven factors on nineteen financial ratio indicators is reaching up to 84.96%. Therefore, using seven factor dimenstions on the nineteen financial ratio indicators construct an objective financial performance evaluation model, which can be used as an analysis reference for general financial management analysis.