本文选取中国A股市场13 家乳品行业上市公司,从盈利能力、偿债能力、营运能力和发展能力4 个维度选取8 个具有代表性的财务指标,运用因子分析法对样本公司2022年财务绩效进行评价。结果表明：我国乳品行业整体财务绩效表现不佳,接近一半乳品企业综合得分在0 分以下。伊利股份作为乳品行业龙头企业,依旧保持较强竞争力。本研究给我国乳品上市企业提出提升财务绩效水平的相关建议。

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.