酒类上市公司经营绩效实证分析及R实现

Empirical Analysis and R Realization of Business Performance of Alcohol Listed Companies

摘要: 上市公司的经营绩效对于吸引投资，调整企业战略具有重要意义。我国酒类上市公司正处于多元化扩展阶段，对反映酒类企业绩效水平的指标进行量化分析显得必不可少。本文对37家酒类上市公司进行实证研究，以R语言为实现工具，选取主要财务指标来构建绩效评价模型，利用因子分析法对企业绩效进行排序、打分，利用聚类分析法对不同绩效水平的酒类企业进行层次分类。根据绩效实证分析，提高投资者风险识别能力，为企业发展制定相应对策。

Abstract: The operating performance of listed companies is of great significance for attracting investment and adjusting corporate strategy. China’s liquor listed companies are in the stage of diversification and expansion, and it is indispensable to quantitatively analyze the indicators reflecting the per-formance level of alcoholic enterprises. This paper conducts empirical research on 37 liquor listed companies, uses R language as the realization tool, selects the main financial indicators to construct the performance evaluation model, uses factor analysis method to sort and score the enterprise performance, and uses cluster analysis method to different performance levels. The liquor companies are classified hierarchically. According to the empirical analysis of performance, the ability of investor risk identification is improved and corresponding countermeasures for enter-prise development are formulated.