作　　者： (陈绪维）;

机构地区： 湖北经济学院,湖北武汉430205

出　　处： 《天津商务职业学院学报》 2017年第4期47-52,共6页

摘　　要： 本文以沪深股市酿酒行业的34家上市公司为研究对象,选取12个财务指标构建业绩评价体系,利用SPSS19.0软件对该行业的业绩进行客观的评价分析。根据其综合得分情况发现,影响其业绩表现的主要因素有资产管理运用能力和收益能力。针对发现问题,应采取提升每股能力,偿债能力、存货变现能力,并加大研发力度的方式促进酿酒行业发展。 Taking 34 listed companies of liquor-making industry in Shanghai and Shenzhen stock market as the research objects, this paper gives an objective evaluation on the performance analysis of the industry by choosing 12 financial indexes of building a performance evaluation system and using software SPSS19.0. Based on its comprehensive score, this paper finds the main factors affecting its performance are asset management skills and earning power. To address this problem, we should promote the development of liquor-making industry by using the ways to boost the earnings per share, debt paying ability, inventory capacity and intensified research and development.

关 键 词： 酿酒行业 因子分析 业绩