基于因子分析法的泸州老窖财务绩效评价

Financial Performance Evaluation of Luzhou Laojiao Based on Factor Analysis Method

摘要: 本文采用因子分析法，选取A股全部20家白酒上市企业作为样本，从盈利能力、偿债能力、营运能力和发展能力四个维度筛选14个关键财务指标效进行综合分析。评价结果显示，泸州老窖综合财务绩效排名第三，但经营能力相对薄弱，主要体现在存货及资产周转效率方面。

Abstract: This paper adopts the factor analysis method, taking all 20 listed liquor enterprises in A-share as samples, and selects 14 key financial indicators from four dimensions of profitability, solvency, operating capacity and development capacity for comprehensive analysis. The evaluation results show that Luzhou Laojiao ranks third in comprehensive financial performance, but its operating capacity is relatively weak, mainly reflected in the inventory and asset turnover efficiency.