Examining Financial Risk Measures on Family and Nonfamily Farms

The Agricultural Resource Management Survey (ARMS) provides data on two measures of financial performance: the operating profit margin (the share of gross income that is profit) and the current ratio (the ratio of short-term assets to short-term debt). Researchers use these data to gain a sense of risk faced by different types of farms.

农业资源管理调查（Agricultural Resource Management Survey，ARMS）提供了两类财务绩效指标的数据：营业利润率（即利润占总收入的份额）与流动比率（即短期资产与短期债务的比值）。研究人员可借助此类数据，了解不同类型农场面临的风险状况。