摘要
财务绩效评价是上市公司经营绩效评价中非常重要的一部分.从盈利、偿债、运营、发展和股价5个方面选取16个财务指标,针对酿酒行业中的22家上市公司构建评价体系.利用因子分析法,对选取对象的财务绩效进行评价.根据综合因子得分分析公司整体财务状况,给出投资建议.
The financial performance evaluation is a very important part of the performance evaluation of listed companies.From the perspective of profit,debt repayment,operation,development and stock price,we selected 16 financial indicators to build an evaluation system for 22 listed companies in the brewing industry.By use of the of analysis method,it aims to evaluate the financial performance of the selected object.According to the comprehensive factor score,we analyzed the overall financial situation of the companies.Finally,we gived some investment suggestions.
作者
李杰
段小明
王艳萍
LI Jie;DUAN Xiaoming;WANG Yanping(School of Mathematics and Statistics,Suzhou University,Suzhou 234000,China)
出处
《吉林化工学院学报》
CAS
2021年第7期101-106,共6页
Journal of Jilin Institute of Chemical Technology
基金
安徽省高校人文社科研究项目(SK2020A0527)
安徽省社科普及规划(LZ201948)
安徽省质量工程项目(2019jyxm0468)
校级科研重点项目(2019yzd17,2019yzd07)
校级科研平台项目(2020ykf18).
关键词
酿酒行业
财务绩效
因子分析
wine industry
financial performance
factor analysis
