我国酿酒行业上市公司财务绩效评价实证研究

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1、我国酿酒行业上市公司财务绩效评价实证研究(1)fromthewineindustryfinancialperformancecompositescoreandrankingsituation，Maotai，YangsharesandLuzhouandother16companiesoverallscoreispositive，indicatingastrongfinancialcompetitiveness．Forexample，amongthetopthreeinMaotaiisChina’Smos

2、trenownedliquorbrands，Yangsharesinrecentyearsistheriseoftheliquorbusiness；well．knownbrandssuchasLuzhou，TsingtaoBrewery,ChongqingBrewery，ShanxiFencomprehensiveranking；thedevelopmentofTibet，Tuopaiwilling，ChangyuaandpassthePortuguesecompanyshares，etc．11com

3、positescoreisnegative，indicatingthatthefinanciallesscompetitive；bottomthreefortheJinfengWineCompany，MogasharesHuiquanbeer．(2)fromthewineindustryfinancialperformancescoresandrankingsbreakdownsituation，profitabilityisrelativelygoodperformanceofalcoholicli

4、quor，Luzhou，ShanxiFen；abilitytobettershareperformanceisMaotai，Yangshares，Changyua；solvencyaspectsofperformanceisrelativelygoodinChongqingBrewery，WongToiwines，Laobaiganwine；operatingcapacityisrelativelygoodperformanceofShanxiFen，Tsingtaobeer，hops．(3)Ther

5、eare15kindsofliquorcompaniesfromthewineindustry,thesevenbeers，fourwinesandShanxiFen．ComprehensiveevaluationofthetopthreecompanieswereMaotai，Yangshares，Luzhou，liquorenterpriseswhichthreearevisibleliquorcategoryrankingofthetopthreeindustry-exclusive，impre

6、ssiveperformance；beerindustrythroughoutthewineindustryinthemiddleclassasawhole；wineclasswineindustryatadisadvantage．Finally,onthebasisofqualitativeandquantitativeanalysisofthewineindustrycompaniesaskedthefollowingoutlook：Coordinationindexbalancing，impro

7、vefinancialperformance；wineindustrytransitiontothetimes；takenabroad，strengtheninginternationalmarketing．．Keywords：Wineindustrycompanies；Financialperformance；FactorAnalysisIV山东农业大学硕士学位论文1绪论1．1研究背景作为证券市场中的酿酒行业，在它五千年的历史长河中对中国的文化和经济发展的影响不可小觑。作为悠久历史的酒业，由最初的个

8、体酿造手工作坊到工厂加工逐渐过渡到出具规模的大企业再到酿酒行业上市公司并参与国际竞争，已历经了几千载。酒已参与到人类生活的各个领域，随着生活水平的提高，酒类行业也越加兴旺。它既满足了人们的某种消费需求，又对地方财政收入贡献了力量并且对农业产业化起到了推动作用，还是政府扩大内需建设和谐社会的支柱产业。但是现阶段的酿酒行业对外面临国际市场的竞争，外资企业纷纷进驻国内市场，或吞并国内酿酒企业或在我国设有营销网络，抢滩国内市场，使本土酿酒行业严重受挫；对内来说，