【摘要】 高质量发展已成为我国“十四五”时期乃至未来更长一段时期经济社会发展的时代主题。食品工业作为我国国民经济的支柱产业，面临高质量发展的重大时代需求。工信部资料显示，2020年食品工业的工业增加值已占GDP的10%，作为食品工业的重要组成，白酒企业2020年实现营收5846.8亿元，却面临产业结构畸形、增长动力不足等困扰高质量发展的问题。为测度高质量发展视角下的白酒企业发展质量水平，从管理与治理机制、创新驱动与转型发展、产品质量、社会责任与绿色发展、效益效率五大维度，构建由27个细分指标组成的白酒上市企业高质量发展评价指标体系，基于A股18家白酒企业2016—2020年数据，使用一种包含协调性属性的熵权改进TOPSIS评价模型进行实证评价分析。结果发现，2016—2020年白酒上市企业的整体高质量发展水平较低，呈先降后升的V型发展历程，创新驱动发展、社会责任与绿色发展对白酒上市企业高质量发展的拉动作用明显；白酒上市企业的各维度发展极不平衡，有2/3的企业在模型引入协调性属性后排序发生改变；样本期内，贵州茅台和五粮液稳居高质量发展得分前两名，山西汾酒以黑马态势进入高质量发展得分前四，老白干、迎驾贡酒近年高质量发展表现不佳，下降幅度明显。研究过程中还发现，市值不完全代表企业高质量发展水平，以2020年为例，洋河股份市值排名第3，但高质量发展得分位列中游，而伊力特市值排名第16，但在内部管理、创新驱动、社会责任等方面表现突出，高质量发展得分位列中上游。基于前述实证结果与分析，我国白酒上市企业高质量发展应注重完善内部管理与治理，重视人才培养储备，确保产品供给有效，积极履行社会责任，实现全面协调发展；白酒产业要建立创新型市场格局，坚持市场化运营，形成白酒产区优势集群，走绿色生态发展之路；政府要做好维护和服务市场的工作，发挥顶层制度的导向功能，激发白酒企业高质量发展的内在驱动力。更多还原

【Abstract】 The food industry is the pillar industry of China’s national economy. According to the data of the Ministry of Industry and Information Technology, the industrial added value of the food industry has accounted for 10% of GDP in 2020. As an important component of the food industry, Baijiu(Chinese liquor)enterprises achieved a revenue of 584.68 billion yuan in 2020. However, they face problems of high quality development, such as the abnormal industrial structure and the insufficient growth momentum. From the perspective of high quality development, the paper develops a quality evaluation index system for Baijiu listed enterprises, which is composed of 27 sub indexes, from five dimensions, namely, management and governance mechanism, innovation driven and transformation development, product quality, social responsibility and green development and efficiency. Based on the data of the years of 2016-2020 of 18 Baijiu enterprises in A share,an improved TOPSIS evaluation model with entropy weight including coordination attribute is used for empirical evaluation and analysis. The results show that the overall quality development level of Baijiu listed enterprises in the 2016-2020 years was relatively low, showing a V development process of first decline and then increase. The driving force of innovation driven development, social responsibility and green development on Baijiu listed enterprises is obvious. The development of Baijiu listed companies is uneven, and 2/3enterprises change their order after introducing the coordination attribute into the model. During the sample period, Guizhou Moutai and Wuliangye ranked among the top two in high-quality development scores, Shanxi Fenjiu entered the top four in high-quality development scores with a dark horse trend, and Laobaigan and Yingjia Gongjiu have performed poorly in high-quality development in recent years, with a significant decline.In the research process, it is also found out that the market value does not fully represent the high-quality development level of the enterprise. Taking 2020 as an example, Yanghe share ranked third in the market value, but its high-quality development score ranked in the middle position, while Yilite’s market value ranked16th, but it performed prominently in internal management, innovation drive, social responsibility and other aspects, and its high-quality development score ranked in the middle-upper position. Based on the above empirical results and analysis, the paper proposes that the high quality development of Baijiu listed enterprises in China should focus on improving internal management and governance, paying attention to talent training,ensuring effective supply of products, actively fulfilling social responsibilities and realizing comprehensive and coordinated development. The Baijiu industry should establish a new market structure, adhere to market-oriented operation, form a dominant cluster in Baijiu producing area and take the road of green ecological development. The government should do a good job for maintaining the market and service market, giving full play to the guiding function of the top-level system, and stimulating the internal driving force of the high quality development of Baijiu enterprises.更多还原