##plugins.themes.huaf_theme.article.main##
Abstract
The research results show that the main business lines of agricultural enterprises operate in 3 areas including service industries related to agriculture, wholesale and retail of processed foods, agricultural products, fertilizer, animal feed and agricultural consulting have the largest number of 67 enterprises, accounting for 46.85%, the group of food processing, fertilizer production, animal feed, and plant protection drugs has the largest number of products. 65 Enterprises accounted for 45.45%, the group of industries directly involved in the production of agricultural products such as cultivation, raising cattle, poultry and aquaculture, there were only 11 enterprises accounting for 7.70%. The labor size of agricultural enterprises mainly focuses on small and micro enterprises, the performance of agricultural enterprises in Vinh Long province is uneven and dispersed among enterprises the performance of agricultural enterprises in Vinh Long province is uneven and dispersed among enterprises. From the results of the regression analysis, it is shown that non-state agricultural enterprises have lower ROA and ROE than state agricultural enterprises. Moreover, the study also shows that firm size (based on labor in enterprises) and equity/total capital are positively correlated with ROS and ROA of agricultural enterprises. In this study, the author also found that Asset utilization efficiency is positively correlated with ROA and ROE of agricultural enterprises.