应用因子分析模型评价白酒行业上市公司财务竞争力.pdfVIP

酿酒科技 2013 年第 7 期(总第 229 期).UQUOR-MAKlNG SCIENCE TECHNOLOGY 2013 No.7(To 1.229) 噩 应用因子分析模型评价白酒行业上市 公司财务竞争力 黄先开，戴新民 (安徽工业大学研究生院，安徽 马鞍山 243000) 摘 要: 为提高白酒企业的财务竞争力，通过定性分析与定量分析相结合，以及整体分析和专项分析相结合，应用 SPSSI9.0 统计软件分别对白酒行业 18 家上市公司从盈利能力、偿债能力、营运能力、成长能力 4 个方面的 13 项财 务指标进行处理，建立了一套较为科学的企业财务竞争力评价体系，并依据所建模型对典型企业的财务竞争力进行 实证分析，提出提升企业财务竞争力的可行性措施。 关键词: 白酒行业; 财务竞争力; SPSS; 因子分析; 财务评价 中图分类号:TS262上F27;TP3 文献标识码:B 文章编号:1001-9286(2013)07-0117-04 Application of Factor Analysis 岛1:odel to Evaluate the Financial Competitiveness of Listed Liquor-making Enterprises HUANG Yan and DAI Xinmin (Postgraduate College ofAnhui Industry University ,Maanshan ,Anhui 243000 , China) Abstract: In order to improve tinancial competitiveness of liquor-making enterprises, 13 tinancial indicators of 18 listed liquor-making enterprises 仕om four aspects inc1uding the protitability, debt-pa泸ng ability, operation efficiency, and growth ability were processed by SPSS 19.0 so食ware， and a set of scientitic enterprise tinancial competitiveness evaluation system had been created through the combination of qualitative analysis and quantitative analysis and the combination of overall analysis and special analysis. Besides, the empirical analysis of the tinancial competitiveness of a typicalliquor-making enterprise was performed in this paper by use of the created evaluation system and corresponding feasible measures to irnprove the enterprises tinancial competitiveness were put forward. (Tran. by YUE Yang) Key words: liquor-making industry; 自nancial competitiveness; SPSS; factor analysis; tinancial evaluation