中国奶牛Issue(3)：50-55,6.DOI:10.19305/j.cnki.11-3009/s.2025.03.010
利益相关者视角下乳制品企业财务绩效.评价研究
Research on Financial Performance Evaluation of Dairy Enterprises from Stakeholder Perspective
摘要
Abstract
In the past two years,the consumption demand of dairy products in China is sluggish,and the development of dairy enterprises is also facing many pressures.As a community of interests in the development of enterprises,it is crucial to pay attention to meeting the needs of stakeholders to improve the financial performance of enterprises.Based on stakeholder perspective,this paper selects 14 listed dairy companies as samples and analyzes their financial performance in 2023 by factor analysis.The research conclusion shows that most dairy enterprises perform poorly in the four stakeholders of creditors,suppliers,employees and government,and most enterprises are not optimistic in terms of debt repayment and corporate cash flow.In particular,several leading enterprises in the dairy industry need to pay more attention to debt repayment and operation to find problems.Most enterprises perform well in satisfying the interests of shareholders and fulfilling their social responsibilities,and each enterprise has its own emphasis on satisfying the needs of stakeholders.This paper puts forward corresponding suggestions.关键词
利益相关者/财务绩效/因子分析Key words
Stakeholder/Financial performance/Factor analysis分类
管理科学引用本文复制引用
段浩然,邓郁,祝丽云,曾瑜..利益相关者视角下乳制品企业财务绩效.评价研究[J].中国奶牛,2025,(3):50-55,6.基金项目
河北省现代农业产业技术体系建设专项资金(HBCT2024230301). （HBCT2024230301）
