摘要
为提高白酒企业的财务竞争力,通过定性分析与定量分析相结合,以及整体分析和专项分析相结合,应用SPSS19.0统计软件分别对白酒行业18家上市公司从盈利能力、偿债能力、营运能力、成长能力4个方面的13项财务指标进行处理,建立了一套较为科学的企业财务竞争力评价体系,并依据所建模型对典型企业的财务竞争力进行实证分析,提出提升企业财务竞争力的可行性措施。
In order to improve financial competitiveness of liquor-making enterprises, 13 financial indicators of 18 listed liquor-making enterprises from four aspects including the profitability, debt-paying ability, operation efficiency, and growth ability were processed by SPSS19.0 software, and a set of scientific enterprise financial competitiveness evaluation system had been created through the combination of qualitative analysis and quantitative analysis and the combination of overall analysis and special analysis. Besides, the empirical analysis of the financial competitiveness of a typical liquor-making enterprise was performed in this paper by use of the created evaluation system and corresponding feasible measures to improve the enterprise＇s financial competitiveness were put forward. （Tran. by YUE Yang）
出处
《酿酒科技》
北大核心
2013年第7期117-120,共4页
Liquor-Making Science & Technology
关键词
白酒行业
财务竞争力
SPSS
因子分析
财务评价
liquor-making industry
financial competitiveness
SPSS
factor analysis
financial evaluation
