基于因子分析的中国葡萄酒上市公司财务状况评价  

Evaluation of financial status of Chinese wine listed companies based on factor analysis

作　　者：崔友川 李淑琦 朱彦旭 徐绍荣[1] UI Youchuan;LI Shuqi;ZHU Yanxu;XU Shaorong(Yantai Institute of China Agricultural University,Yantai 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：《中国酿造》2022年第7期248-252,共5页China Brewing

基　　金：中国农业大学烟台研究院引导性科研项目(Z202212);烟台市社会科学规划研究项目(YTZX2021-092);中国农业大学烟台研究院URP项目(U2021120)。

摘　　要：当前中国葡萄酒市场正处于深度调整期,葡萄酒企业经营状况良莠不齐。为探究我国葡萄酒企业财务状况,以2016~2020年为年度研究区间,从偿债能力、盈利能力、发展能力、运营能力四个维度选取10个二级指标变量,基于因子分析法提取出三个公因子,根据因子得分和综合得分对5家葡萄酒上市公司财务状况进行评判,针对研判结果提出发展建议。At present,China's wine market is in a period of in-depth adjustment,and the wine business conditions are uneven.In order to explore the financial situation of Chinese wine enterprises,based on 2016-2020 as the research year range,10 secondary index variables from the four dimensions of solvency,profitability,development ability and operation ability were selected,three common factors based on factor analysis were extracted,and the financial situation of five wine listed companies was evaluated according to factor scores and comprehensive scores.The development suggestions were put forward according to the research and judgment results.

关 键 词：葡萄酒上市公司 财务状况 因子分析 

分 类 号：TS262.61[轻工技术与工程—发酵工程]