摘要：We select 34 representative agricultural listed companies as the study object, to analyze the characteristics of quick assets in agricultural companies. The ratio between quick assets and total assets roughly displays normal distribution, with the peak value up to 40%; the distribution figure shape of the ratio between quick assets and liquid asset displays normal distribution, with the peak value up to 63%. Taking the case of typical agricultural company, Yuan Longping High-Tech Agriculture Co., Ltd., we analyze the factors influencing turnover of quick assets, and the main factors influencing the turnover of quick assets in agricultural companies are monetary funds and receivables. We establish the multiple linear regression model, and draw the conclusion that the turnover efficiency of quick assets is significantly affected by the ratio between cash assets and income, turnover rate of receivables, and quickness ratio.
