关键词: 乳品行业, 因子分析法, 绩效评价

Abstract: This paper selected 13 listed companies in the dairy industry in the Chinese A-share market,and selected 8 representative financial indicators from four dimensions：profitability,debt paying ability,operational ability and development ability. Factor analysis is used to evaluate the financial performance of the sample companies in 2022.The results indicated that the overall financial performance of China's dairy industry is poor,with nearly half of the dairy companies scoring below 0.As a leading enterprise in the dairy industry,Inner Mongolia Yili Industrial Group Co.,Ltd. still maintains strong competitiveness. Based on the research results,this study proposed relevant suggestions for improving the financial performance level of listed dairy companies in China.

Key words: dairy industry, factor analysis method, performance appraisal