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中文摘要：
广告作为企业竞争的有效手段之一，越来越被各大企业所重视。然而，广告投入越多，企业绩效越好吗？运用酿酒上市公司的相关数据，本文构建广告投入模型分析了酿酒行业广告投入与经营绩效的关系。研究结果显示：企业的广告投入并不是越多越好，广告费用对产品销售额的最优投入比值是11．06％。该结论对酿酒企业在广告投入量上具有一定的参考价值，有助于提升企业广告投放中的理性思考，从而更有效率地提升企业经营绩效。
英文摘要：
As an effective way in business comple- tion, advertising are getting more and more attention by big companies. However, will more ad spending bring better business performance？ The article built the advertising model at first, and then used the related data of wine listed companies to explore the relationship between the wine industry advertis- ing spending and its business performance. The results showed that： advertising investment is not as much as better. The opti- mal investment ratio of advertising spending and product sales is 11.06%. The conclusion is helpful to the advertising spending in wine listed companies, which can improve the rational think- ing in the corporate advertising, and thus more efficient to im- prove business performance.
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