基于因子分析的酒类上市公司财务能力评价

Financial Capacity Evaluation of Liquor Listed Companies Based on Factor Analysis

选取20家酒类上市公司(包括白酒、啤酒、葡萄酒、黄酒、保健酒)2015年度财务报表,采用SPSS 19.0系统对其进行因子分析,得出它们营运盈利、获利能力、偿债能力、未来发展趋势的水平及同行业间的综合得分及排名。此研究结果对于酒类上市公司而言,能够了解到自身企业与其他企业间的差距,有针对性地提出改进措施;对于投资者而言,能够使之判断出投资的合理性;对于酒类行业而言,能够促进其进步和发展。

The financial statements of 20 liquor listed companies（including white spirit,beer,wine,yellow rice wine,and health care wine）in year 2015 were selected,and factor analysis was done by using SPSS 19.0 system.The profitability,profitability,solvency,the level of future development trend and the industry rankings of the listed companies were obtained.Finally,the comprehensive score and ranking of the liquor,and listed companies are reached.For the liquor listed companies,the results of this study can make them understand the gap between their own and other enterprises,and targeted improvement measures were put forward;for investors,they can determine the rationality of the investment;for liquor industry,it can promote the progress and development of the whole liquor industry.