我国是白酒的主要生产国和消费国。对白酒上市公司进行财务绩效评价,有助于对我国白酒行业的财务状况开展深入分析,对行业整体发展提供决策参考。本文以泸州老窖、古井贡酒、酒鬼酒、五粮液等十四家国内白酒上市公司2010年至2023年的财务报表数据为样本,采用熵权法确定指标权重,通过企业财务指标构建,分别从横向和纵向两个角度对其财务绩效进行评价研究,采用系统聚类的方法,对白酒行业上市公司进行聚类分析和综合评价。China is a major producer and consumer of liquor in the world. Evaluating the financial performance of listed liquor companies in our country is not only beneficial to the in-depth analysis of the financial status of the liquor industry but also good for providing reference to the overall development of the industry. Using the financial statement data from 2010 to 2023 of 14 listed liquor companies, including Luzhou Lao Jiao Co., Ltd., Gujing Distillery Co., Ltd., Jiugui Liquor Co., Ltd. and Wuliangye Liquor Co., Ltd., among others, the entropy weight method is applied to determine the weights of indicators. By constructing financial indicators for these companies, their financial performance is evaluated from both horizontal and vertical perspectives. Through the method of systematic clustering, the companies in the liquor industry are clustered, their financial performance is evaluated, conclusions and recommendations are made.
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