摘要
随着茶叶市场竞争的加剧和企业运营成本上升,盈利能力已成为福建茶叶企业生存与发展的重要瓶颈。本文运用问卷调查和多元线性回归模型等研究方法对福建省220家茶叶企业盈利能力的影响因素进行实证分析。研究结果表明:茶叶企业盈利能力受到企业最高决策者受教育程度、总资产、最高决策者从事茶业经营年限以及企业经营历史等因素的显著影响。在此基础上,提出通过"加强人才队伍建设、提高资产运营效率、注重企业文化积淀、加强成本费用管理与控制"的途径提升福建茶叶企业盈利能力。
With the exacerbation of tea market competition and the rising of corporate operating costs, profitability has become the im- portant bottleneck of Fujian tea enterprises＇ survival and development. Using questionnaire and multiple linear regression model, the thesis studies the influencing factors of profitability of 220 tea enterprises in Fujian, which concludes that tea business profitability has been affected by total assets, business history, the top decision makers＇ education background and tea business life. Based on the result, relevant suggestions are put forward that tea enterprisesshould promote the talent team construction, increase the asset management efficiency, pay attention to enterprise cultural accumulation, and strengthen the management and control of costs.
出处
《企业经济》
北大核心
2014年第6期110-115,共6页
Enterprise Economy
基金
福建省软科学项目"茶叶产业链运行绩效的影响因素及整合管理策略研究--以福建省为例"(批准号:2012R0018)
关键词
茶叶企业
盈利能力
影响因素
多元线性回归模型
福建省
tea enterprise
profitability
influential factors
multiple linear regression model
Fujian Province
