基于因子分析的白酒业上市公司财务评价  

Financial Evaluation of Listed Baijiu Companies Based on Factor Analysis

作　　者：袁梦 方堃 孙盈 徐绍荣[1] 杨晓杰[1] 潘立臣[1] YUAN Meng;FANG Kun;SUN Ying;XU Shaorong;YANG Xiaojie;PAN Lichen(Yantai Research Institute,China Agricultural University,Yantai,Shandong 264670,China)

机构地区：[1]中国农业大学烟台研究院,山东烟台264670

出　　处：《酿酒科技》2020年第4期130-134,共5页Liquor-Making Science & Technology

基　　金：中国农业大学烟台研究院校内基金项目(YT201919)。

摘　　要：基于18家白酒企业上市公司财务指标,采用因子分析法构建白酒业财务指标体系并对其进行评价。结果显示,在9个指标中,可提取3个主成分因子,按照指标权重大小排列分别为:盈利能力因子(F1)、营运能力因子(F2)、成长能力因子(F3)。计算18家白酒企业财务指标的综合得分并排序,根据结果提出建议,以期为白酒业战略布局提供一定的参考。Based on the financial indexes of 18 listed Baijiu companies,the financial index system of Baijiu industry had been constructed by factor analysis method and further been evaluated.The results revealed that,among the nine indicators,three principal component factors could be screened out and ranked in decreasing sequence according to their weight as profitability factor(F1),operating capacity factor(F2)and growth capacity factor(F3).The comprehensive scores of the financial indexes of the 18 enterprises were calculated,and then some suggestions were put forward to provide useful reference for the strategic layout of Baijiu industry.

关 键 词：因子分析 白酒业 财务评价 

分 类 号：TS262.3[轻工技术与工程—发酵工程] F27[轻工技术与工程—食品科学与工程]