基于因子分析法对我国酒类上市公司财务绩效评价.docVIP

基于因子分析法对我国酒类上市公司 财务绩效评价 学院名称： 商学院 专 业： 会计学 班 级： 13会计B 学 号： 2013211335 姓 名： 王雪慧 指导教师姓名： 韩建清 指导教师职称： 讲 师 二〇一五 年 六 月  基于因子分析法对我国酒类上市公司 财务绩效评价 摘 要：酒在中国的历史进程中，始终伴随着文学、艺术的持续发展，文人墨客的喜怒哀乐，孕育成东方文化一颗璀璨的明珠。宋祁的“为君持酒劝斜阳，且向花间留晚照in the process of history in china, has developed into a bright pearl of oriental culture accompanied by the sustainable development of literature,arts and also the happiness and sorrows of men of letters. Some ancient poems about wine can reflect the essence of the wine,such as Song Qi’s“I held the wine to persuade the sunset to stay late among the flowers.” At present, the wine has penetrated into our daily life.It equips with great industry value or even becomes a symbol of the national cultural brand, which has been indispensable. The thesis uses the factor analysis ( a handful of factors describes the relationships between a large amount of indicators in listed wine companies) in order to reflect the source data.The thesis will also select financial indexes and deal with the financial data from wine business during three years ,which helps to establish factor analysis model. I will analyze and compare the conclusion ,do research on financial performance of listed wine companies in China, seek factors which impede the development of wine and propose some suggestions and solutions, which make Chinese wine enter into stronger, more stable and prosperous situation. Keywords: alcohol listed companies; factor analysis; Performance Evaluation 目 录 引言…………………………………………………………………………………1一、国内外企业绩效评价研究…………………………………………………2 （一)国外企业财务绩效评价内容…………………………………………………2 （二)国内企业财务绩效评价内容…………………………………………………2 二、财务绩效评价指标………………………………………………………2 （一)指标体系的原则………………………………………………………………2 （二)评价指标的选择………………………………………………………………3 三、基于因子分析法的酒类行业绩效评价实证研究……………………4 （一)样本选择………………………………………………………………………4 （二)数据处理………………………………………………………………………5 （三)因子分析法