湖北农业科学 ›› 2020, Vol. 59 ›› Issue (18): 198-202.doi: 10.14088/j.cnki.issn0439-8114.2020.18.039

• 经济·管理 • 上一篇    下一篇

财务分析视角下农产品区域公用品牌价值评估

庞静   

  1. 安康学院经济与管理学院,陕西 安康 725000
  • 收稿日期:2020-01-14 发布日期:2020-11-05
  • 作者简介:庞 静(1983-),女,辽宁锦州人,讲师,注册会计师,硕士,主要从事区域经济、财务分析等方面研究,(电话)13991556145(电子信箱)lnakpj@126.com。
  • 基金资助:
    陕西省科技厅项目(2020KRM179); 陕西省教育厅科研计划项目(20JZ005); 陕西省社会科学基金项目(2019S053); 中国富硒产业研究院富硒专项研发计划项目(2018FXZX04-09); 安康市科技局项目(AK2019RX-03)

Evaluation of regional public brand value of agricultural products from the perspective of financial analysis

PANG Jing   

  1. School of Economics and Management, Ankang University, Ankang 725000, Shaanxi, China
  • Received:2020-01-14 Published:2020-11-05

摘要: 随着乡村振兴战略的深入推进, 如何评估农产品区域公用品牌价值成为农业品牌研究的重要课题,目前在财务要素与农产品品牌价值方面,缺乏具体而深入的研究。基于财务分析视角,构建农产品区域公用品牌价值评估指标体系,并以陕西省安康市富硒茶为例,运用层次分析法和模糊综合评价法对安康富硒茶进行综合评估,以期为利益相关者进行有效决策提供依据。

关键词: 财务分析, 区域公用品牌, 层次分析法, 模糊综合评价法, 价值评估

Abstract: With the further advancement of the rural revitalization strategy, how to evaluate the value of the regional public brand of agricultural products has become an important topic of agricultural brand research. At present, there was a lack of specific and in-depth research on financial elements and brand value of agricultural products. Based on the perspective of financial analysis, the evaluation index system of regional public brand value of agricultural products was constructed. Taking Ankang selenium rich tea in Shaanxi province as an example, the analytic hierarchy process method and fuzzy comprehensive evaluation method were used to comprehensively evaluate the Ankang selenium rich tea, in order to provide basis for stakeholders to make effective decisions.

Key words: financial analysis, regional public brand, analytic hierarchy process method, fuzzy comprehensive evaluation method, value evaluation

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