Research on partial order set evaluation of financial performance of Baijiu enterprises: An empirical analysis based on Luzhou Laojiao

Aiming at the financial performance evaluation of Baijiu enterprises, selecting Luzhou Laojiao Co., Ltd. as the main research object and 16 listed Baijiu companies as samples, the financial performance evaluation index system of Baijiu enterprises was constructed from the four dimensions of profitability, operating capacity, debt paying capacity and development capacity. The financial performance ranking and competition situation HASSE diagram of Baijiu enterprises were obtained based on partial order set decision method. On this basis, partial order dynamic sensitivity analysis was carried out to identify the key influencing factors of financial performance. The research showed that this evaluation method avoided the weight assignment problem in the process of multi-index evaluation, revealed the countermeasures to improve financial performance, had important theoretical value and practical significance for improving the financial performance level of Luzhou Laojiao and promoting the high-quality development of Baijiu industry, and provided reference and inspiration for the improvement of financial performance evaluation methods.