利益相关者视角下乳制品企业财务绩效.评价研究  

Research on Financial Performance Evaluation of Dairy Enterprises from Stakeholder Perspective

作　　者：段浩然 邓郁[1] 祝丽云[1] 曾瑜 DUAN Hao-ran;DENG Yu;ZHU Li-yun;ZENG Yu(College of Economics and Management,Agricultural University of Hebei,Baoding 071000)

机构地区：[1]河北农业大学经济管理学院,保定071000

出　　处：《中国奶牛》2025年第3期50-55,共6页China Dairy Cattle

基　　金：河北省现代农业产业技术体系建设专项资金(HBCT2024230301)。

摘　　要：近两年我国乳制品消费需求不振,乳制品企业的发展也面临诸多压力,利益相关者作为企业发展中的利益共同体,注重对其需求的满足对企业财务绩效的提升至关重要。本文基于利益相关者视角,选取14家乳制品上市公司为样本,运用因子分析法分析其2023年的财务绩效。研究结论表明,乳制品企业大多在债权人、供应商、员工和政府四个利益相关者方面表现欠佳,多数企业在偿债方面以及公司现金流方面状况不乐观,尤其位于乳制品行业的几大头部企业,在偿债、营运方面需更加给予关注。而在股东利益满足和社会责任履行方面大多企业表现较好。各企业对利益相关者需求满足各有侧重,对此本文提出相应建议。In the past two years,the consumption demand of dairy products in China is sluggish,and the development of dairy enterprises is also facing many pressures.As a community of interests in the development of enterprises,it is crucial to pay attention to meeting the needs of stakeholders to improve the financial performance of enterprises.Based on stakeholder perspective,this paper selects 14 listed dairy companies as samples and analyzes their financial performance in 2023 by factor analysis.The research conclusion shows that most dairy enterprises perform poorly in the four stakeholders of creditors,suppliers,employees and government,and most enterprises are not optimistic in terms of debt repayment and corporate cash flow.In particular,several leading enterprises in the dairy industry need to pay more attention to debt repayment and operation to find problems.Most enterprises perform well in satisfying the interests of shareholders and fulfilling their social responsibilities,and each enterprise has its own emphasis on satisfying the needs of stakeholders.This paper puts forward corresponding suggestions.

关 键 词：利益相关者 财务绩效 因子分析 

分 类 号：F275[经济管理—企业管理]