我国白酒制造业上市公司资产质量分析

On Analyzing Asset Quality of Listed Companies in Liquor Manufacturing Industry

选取国有控股企业和民营企业在内的我国18家白酒制造业上市公司作为研究对象,运用spss23.0软件对其2016—2019年的财务数据进行因子分析。将各因子得分和排名进行比较分析,综合分析了白酒制造业上市公司的资产质量情况。实证分析发现:白酒制造业上市公司总体资产质量尚可,但地域差异大;民营企业资产质量综合得分高于国有企业;不同性质白酒制造业上市公司单项因子差异明显。并提出白酒制造业上市公司今后发展的建议。

This paper makes a study on 18 listed liquor manufacturing companies in China,including state-owned holding enterprises and private enterprises,uses SPSS 23.0 software to conduct factor analysis on their fi nancial data from 2016 to 2019,and comprehensively analyzes the asset quality of listed companies in liquor manufacturing industry.The empirical analysis shows that:the overall asset quality of listed companies in liquor manufacturing industry is acceptable,but showong signifi cant regional diff erences;the comprehensive score of asset quality of private enterprises is higher than that of state-owned enterprises;obvious differences are presented in single factor for the Listed Companies in liquor manufacturing industry of diff erent natures.To this end,some suggestions for the future development are put forward.