| Summary: | 碩士 === 國立虎尾科技大學 === 財務金融研究所 === 103 === This study adopts the financial ratio analysis method to conduct correlation coefficient analysis on sample data, unit root test on data stability, residual analysis, and regression analysis to conduct this study. Focusing on the investigation of the effect of financial ratio and the operating performance exchange listed food companies in Taiwan, using a total of 24 months’ seasonal data from 1st January 2008 to 31st December 2013 as units, after eliminating incomplete data, 20 companies are left, with 480 items of data. Focusing on operating performance ROA and ROE in conducting regression analysis through 16 financial ratios, the R-square is 0.9348 and 0.9109 respectively, indicating high ability. 11 variables reach the significant level of 5% for ROA, and 7 variables reach the significant level of 5% for ROE, of which both ROA and ROE reach the significant level of 5% in financial ratio, variables showing positive correlation have net profit before tax to actual capital ratio, operation gross profit and revenue growth rate, while variables showing negative correlation have average receivable turnover ratio and total assets. It can be concluded from the results of the experiment that financial ratio has a certain degree of impact on operating performance. We hope that companies’ operators can pay more attention to this financial ratio, as it will generate significant growth in the companies’ performances.
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