基于因子分析的食品生产企业财务绩效评价

Financial Performance Evaluation of Food Production Enterprises Based on Factor Analysis

食品生产企业是制造业发展的中坚力量,同时也是倍受社会关注的重点行业。论文选用因子分析法对沪市上市的21家食品生产企业进行分析。经过因子分析得出结论:样本中的食品生产企业整体财务绩效水平不太理想;食品生产企业的盈利能力和偿债能力对整体财务绩效水平起到了十分重要的作用。企业可以根据评分结果,从不同方面加强财务管理,补足短板,提高财务绩效水平,从而获得长远的发展。

Food production enterprises are the backbone of the development of the manufacturing industry,but also the focus of social attention.In this paper,the factor analysis method is used to analyze 21 food production enterprises listed in Shanghai stock market.The result of factor analysis is that the overall financial performance level of food production enterprises in the sample is not ideal.The profitability and solvency of food production enterprises play a very important role in the overall level of financial performance.According to the scoring results,enterprises can strengthen financial management from different aspects,make up for shortcomings,improve the level of financial performance,so as to obtain long-term development.