白酒行业可持续发展状况评价研究——以典型白酒企业为例  

Evaluation on sustainable development of Baijiu industry:an example of typical Baijiu companies

作　　者：李学华[1] LI Xuehua(College of Science and Technology,Beijing Open University,Beijing 100081,China)

机构地区：[1]北京开放大学科学技术学院,北京100081

出　　处：《中国酿造》2023年第6期262-268,共7页China Brewing

基　　金：北京市教育科学“十三五”规划项目(CDDB2020141)。

摘　　要：至2021年底,白酒行业的增长模式渐趋良性,但个别企业仍出现年度超高速增长或销售异常变动的情况,还有个别企业在行业成熟发展过程中实施新的品牌战略或销售策略的表层因素,也有更深层的财务因素。为此,该文选取典型白酒企业本世纪以来对外披露且最具代表性的财务数据和指标体系进行细分计算,分析推动典型白酒企业可持续增长的资产运营效率、财务风险、股利政策等因素,总结影响企业长期可持续发展的财务要素和能力,探索提出白酒行业未来长期的可持续发展策略与方向。By the end of 2021,the growth pattern of the Baijiu industry had gradually become benign,but some enterprises still had annual ultra-rapid growth or abnormal changes in sales,which were superficial factors of some enterprises'implementation of new brand strategy or sales strategy in the mature development of the industry,as well as deeper financial factors.Therefore,the typical Baijiu companies disclosed since the century and the most representative financial data and index system were selected for calculation in this paper,the factors such as asset operation efficiency,financial risk,dividend policy and other factors that promoted the sustainable growth of typical Baijiu enterprises were analyzed.The financial elements and capabilities that affected the long-term sustainable development of enterprises were summarized,and the long-term sustainable development strategy and direction of Baijiu industry in the future was explored and put forward.

关 键 词：白酒行业 可持续发展 可持续增长率 典型白酒企业 

分 类 号：TS262.3[轻工技术与工程—发酵工程]