食品制造业上市公司财务绩效评价研究——基于因子分析法

Research on Financial Performance Evaluation of Listed Companies in the Food Manufacturing Industry—Based on Factor Analysis

摘要: 本文以75家A股食品制造业上市公司为研究对象，选取2025年度财务数据，从盈利能力、偿债能力、营运能力和发展能力四个维度构建财务绩效评价指标体系，运用因子分析法进行综合评价。研究结果表明：偿债能力是影响食品制造业财务绩效的首要因素，盈利与成长呈正向协同效应；行业内部两极分化显著，仅约三分之一企业综合得分为正。本文旨在为食品制造企业优化经营策略、提升财务绩效提供参考依据。

Abstract: This paper takes 75 listed companies in the A-share food manufacturing industry as the research object, selects their 2025 financial data, constructs a financial performance evaluation index system from four dimensions—profitability, solvency, operating capacity, and growth capacity—and employs factor analysis for comprehensive evaluation. Solvency is the primary factor affecting the financial performance of the food manufacturing industry, while profitability and growth exhibit a positive synergistic effect. The industry shows significant internal polarization, with only about one-third of the companies achieving positive comprehensive scores. This paper aims to provide a reference for food manufacturing enterprises to optimize their business strategies and improve financial performance.