维普论文检测系统/IP PAPER CHECK SYSTEM牧原股份生物资产与绩效研究【原文对照报告-大学生版】报告编号：74d8fd3a66978190检测时间：2021-04-2706：34：03检测字符数：16160作者姓名：冯加铃所属单位：全文总相似比复写率他引率自引率专业术语检测结论：16.67%16.67%0.0%0.0%0.0%其他指标：自写率：83.33%高频词：资产，生物，股份，牧原，公司典型相似文章：无指标说明：复写率：相似或疑似重复内容占全文的比重他引率：引用他人的部分占全文的比重自引率：引用自己已发表部分占全文的比重自写率：原创内容占全文的比重典型相似性：相似或疑似重复内容占全文总相似比超过30%专业术语：公式定理、法律条文、行业用语等占全文的比重总相似片段期刊：65博硕：45综合：4相似片段：143外文：0自建库：0互联网：29检测范围：中文科技期刊论文全文数据库中文主要报纸全文数据库中国专利特色数据库博士/硕士学位论文全文数据库中国主要会议论文特色数据库港澳台文献资源外文特色文献数据全库维普优先出版论文全文数据库互联网数据资源/互联网文档资源高校自建资源库图书资源古籍文献资源个人自建资源库年鉴资源IPUB原创作品时间范围：1989-01-01至2021-04-27维普论文检测系统VIP PAPER CHECK SYSTEM原文对照颜色标注说明：■自写片段■复写片段（相似或疑似重复）■引用片段（引用）■专业术语（公式定理、法律条文、行业用语等）本科毕业论文牧原股份生物资产与绩效研究冯加铃201723280107指导教师董丽副教授学院名称经济管理学院专业名称会计学(ACCA方向)论文提交日期2021年4月27日论文答辩日期2021年4月29日摘要本文以牧原食品股份有限公司（以下简称牧原股份）作为案例公司，选取牧原股份2014-2019年作为案例研究的时间跨度，首先分析了公司的生物资产情况，然后分别用营业收入、净利润、日收盘价和经济附加值EVA来计量公司绩效，分析了牧原股份生物资产与绩效，试图发现其生物资产平均账面价值与绩效之间的关系。本文将牧原股份生物资产平均账面价值的变动情况与公司绩效的变动情况进行对比后发现，2014-2019年，牧原股份生产性生物资产平均账面价值、消耗性生物资产平均账面价值、生物资产合计平均账面价值与营业收入均保持持续增长。这说明牧原股份生物资产平均账面价值与营业收入同方向增长。同时，2014-2019年，牧原股份消耗性生物资产平均账面价值仅占营业成本的25.6%41.6%，这说明牧原股份能用较少的消耗性生物资产创造出高额的营业收入，这主要得益于公司较高的存货周转率。牧原股份年报披露前一交易日的日收盘价均高于年报披露后一交易日的日收盘价，表明生物资产平均账面价值增长的信息与提升投资者信心具有一定相关性。本文没有发现生物资产平均账面价值与经济附加值EVA之间的关系。2维普论文检测系统VIP PAPER CHECK SYSTEM为了更好地体现出牧原股份生物资产与公司绩效的关系，实现公司的持续发展，本文提出以下建议：第一，合理增加生物资产的投入，促进营业收入的增长：第二，适度提高存货周转率，降低生猪存栏量：第三，适度多元化，抵抗生猪价格波动风险：第四，不断完善和增强疫病防控管理体系，抵御非洲猪瘟的风险。关键词：牧原股份生物资产公司绩效The Impact of Muyuan Foods Co.,Ltd.'s Biological Assets on Company PerformanceFeng Jialing(College of Economics and Management,South China Agricultural University,Guangzhou 510642,China)Abstract:This paper takes Muyuan Foods Co.,Ltd.(hereinafter referred to as Muyuan)as the case company,and selects 2014 to 2019 as the time span of the case study.First,this paper analyzes the company's biological assets,and then uses operating revenue,net profit,the daily closing price and EVA(Economic Value Added)to measure the company's performance,and then analyzes the biologicalassets and company performance of Muyuan,and tries to find the relationship between the averagebook value of its biological assets and company performance.This article compares the changes in the average book value of Muyuan's biological assets withthe changes in the company performance and finds that from 2014 to 2019,the average book value ofMuyuan's productive biological assets,the average book value of consumptive biological assets,theaverage book value of total biological assets and operating revenue maintain continuous growth,which shows that the average book value of Muyuan's biological assets grows in the same direction asits operating revenue.At the same time,from 2014 to 2019,the average book value of theconsumptive biological assets of Muyuan only accounts for 25.6%-41.6%of the operating costs,whichshows that Muyuan can create high operating revenue with less consumptive biological assets.This ismainly due to the company's high inventory turnover.The daily closing price of the trading day before the disclosure of the annual report of Muyuanis higher than the daily closing price of the trading day after the disclosure of the annual report,indicating that the information on the growth of the average book value of biological assets has acertain correlation with increasing investor confidence.This article does not find the relationshipbetween the average book value of biological assets and EVA.In order to better reflect the relationship between Muyuan's biological assets and company'sperformance,and to realize the company's sustainable development,this article puts forward thefollowing suggestions:First,reasonably increase the input of biological assets to promote thegrowth of operating revenue;second,moderately increase the inventory turnover and reduce thenumber of live pigs;third,appropriate diversification to resist the risk of hog pricefluctuations;fourth,continue to improve and strengthen the disease prevention and controlmanagement system to resist the risk of African swine fever.Key words:Muyuan Foods Co.,Ltd.Biological Asset Company Performance目录1引言11.1研究背景11.2研究意义12文献综述22.1生物资产的概念与特征22.2生物资产与农业公司绩效的关系研究23我国生猪养殖行业主要企业生物资产和绩效现状分析33.1我国生猪养殖行业主要企业生物资产情况33.2我国生猪养殖行业主要企业绩效情况43