我国葡萄酒A股上市公司盈利能力评价研究  

Profitability evaluation of wine A-share listed companies in China

作　　者：王金云[1] 张树松 尹赛花 张凯迪 WANG Jinyun;ZHANG Shusong;YIN Saihua;ZHANG Kaidi(College of Business,North Minzu University,Yinchuan 750021,China)

机构地区：[1]北方民族大学商学院,宁夏银川750021

出　　处：《中国酿造》2021年第12期228-232,共5页China Brewing

基　　金：国家社会科学基金西部项目(17XMZ091)。

摘　　要：近年来,受部分欧美国家“逆全球化”潮流的影响,我国葡萄酒的进口受限,加之国家对于这一产业也越来越重视,我国的本土葡萄酒产业迎来了一个巨大的发展机遇。该文通过对我国葡萄酒产业A股5家上市公司进行盈利能力评价研究,运用杜邦分析法,总结分析目前我国葡萄酒产业上市公司的盈利情况,为公司的经营者发现企业管理中存在的问题,通过改善管理和企业的财务结构等来提高企业盈利能力,最后实现公司经营状况的稳步提升,从而促进我国葡萄酒产业的可持续稳定发展,进而使其对我国的整体经济发展做出更大的贡献。In recent years,affected by the trend of"anti globalization"in some European and American countries,the import of wine in China is limited,and the country is paying more and more attention to this industry.China's local wine industry has ushered in a huge development opportunity.In this paper,the profitability evaluation of five A-share listed companies in China's wine industry was studied,and the profitability of the current listed companies in China's wine industry was summarized and analyzed using DuPont analysis method,so as to find out the problems existing in the enterprise management for the company's operators,improve the enterprise profitability by improving the management and financial structure,and finally achieve a steady improvement in the company's operation status,thereby promoting the sustainable and stable development of China's wine industry and making greater contribution to the overall economic development of China.

关 键 词：葡萄酒产业 杜邦分析法 盈利能力分析 

分 类 号：F713.5[经济管理—市场营销]