基于因子分析法对我国酒类上市公司财务绩效评价研讨.doc

PAGE  本科毕业论文 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 江苏理工学院本科毕业论文  PAGE \* MERGEFORMAT III 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”等都是酒的精髓。当前，酒品已经深入到我们的日常生活里了。逢年过节、新婚喜宴、朋友聚会、商务会谈、国际交流，它便是不可或缺的首选佳品，甚至成为代表国家的文化品牌，具有强有力的产业价值。本文用因子分析法，即用少数几个因子去描述酒类上市公司大量指标之间的联系，反映原始资料的大部分信息。通过选取财务指标并对酒类行业三年的财务数据进行处理从而建立因子分析模型。得出结果并进行分析比较。从而对我国酒类上市公司的财务绩效进行研究，寻找制约酒类发展的因素，并提出一些建议和对策，使中国酒迈入强壮、稳固、繁荣发达的新格局。 关键词：酒类上市公司；因子分析；绩效评价 Factor Analysis of Chinese liquor listed companies financial performance evaluation based on Abstract: Wine 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 Chi