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In recent years, China's agricultural listed companies have developed rapidly. This paper studies the operating efficiency of listed agricultural companies in China. exploring the factors that affect the operating efficiency of listed agricultural companies, and proposes targeted countermeasures for the development of listed agricultural companies. And give some suggestions to Korean agricultural companies and A share investors. This paper uses the DEA model, selects the 40 best-developed Chinese agricultural listed companies in 2018 as a sample, analyzes the operating efficiency of these companies, and added two new input variables: asset impairment losses (AIL) and business tax and surcharge (BTS), which will also have an impact on operating efficiency. This paper can provide reliable suggestions for the development of agricultural listed companies, and thus guide the healthy operation of agricultural companies.