论文部分内容阅读
在国内经济下行、反腐力度不断加大的大环境下,根据我国白酒上市公司2013-2014年间的相关数据,针对财务“四大能力”选择指标作为解释变量,以加权净资产收益率作为被解释变量,对上市白酒企业财务能力与经营绩效之间的关系进行回归分析,结果发现,白酒上市公司偿债能力与其经营绩效之间负相关、营运能力与其经营绩效之间的相关性不显著、获利能力与其经营绩效之间显著正相关、发展能力与经营绩效之间有一定正相关性。基于此,结合白酒行业发展现状给出可能的解释,并提出有利于提升上市白酒企业经营绩效的建议。
Under the environment of declining domestic economy and increasing anti-corruption, according to the relevant data of China’s liquor-listed companies during 2013-2014, the financial indicators of “four capabilities” were selected as explanatory variables, and the weighted return on net assets was taken as Were interpreted variables, the listed companies liquor business performance and financial performance of the regression analysis, the results found that the solvency of liquor companies and their business performance is negatively correlated between the operating capacity and its business performance is not significant correlation between performance , There is a significant positive correlation between profitability and its business performance, and there is a positive correlation between the development capability and business performance. Based on this, the paper gives some possible explanations based on the current situation of liquor industry and puts forward suggestions on how to improve the operating performance of liquor companies listed on the market.