Abstract
Based on the principle of Balanced Scorecard, this paper identified key value drivers of agriculture high-tech companies from the aspects of financial, customer, internal operation, innovation and learning. Then, we built the index system for evaluating agriculture high-tech companies' value comprehensively. And we selected 40 listed agricultural high-tech companies from Shenzhen Exchange and Shanghai Exchange range from the year 2007 to 2009. We got 82 the effective samples data and use regression analysis to verify the existence of correlation of mutual influence between certain indicators of key value driver and the value of companies, and make arrangement analysis of value drivers by its impact on enterprises' value. The results show that the key value drivers do have certain correlation with the value of agricultural high-tech companies. The collusion will provide some significant clues for improving the value of agricultural high-tech companies.
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