Research on the Financial Statements of Listed Agricultural Companies

Abstract

From the perspective of the financial statement analysis, this paper starts with main financial indicators, such as profitability, operating ability, solvency, and development ability of listed agricultural companies, then selects 14 comprehensive indicators that can reflect the company’s operating performance. We choose the annual report data released by the listed agricultural companies in 2016-2018 for financial analysis. Furthermore, we conduct a horizontal and vertical comparative study on the financial status of China's agricultural industry, the entire industry, and agricultural sub-industries, analyze the advantages and disadvantages of China's listed agricultural companies, point out financial problems, and propose development countermeasures and suggestions.