造纸业上市公司营运资金管理对经营效益的影响——以中顺洁柔为例

发布时间：2018-03-27 13:14

本文选题：造纸业　切入点：营运资金　出处：《时代金融》2016年21期

【摘要】：纸业是木材消耗的最大出处,据相关数据显示造纸耗用木材为工业耗用木材的27%,每年约消耗9~10亿立方米。我国造纸业每年的产量居世界第三位,仅次于美国和日本。发达国家和地区人均年耗纸量超过200kg,而我国人均占有量远远不够世界平均量的一半,由此可见目前中国造纸行业处于大而弱的状态。但从长远来角度看,中国仍有潜力能够达到世界领先的水平,这主要取决于造纸行业竞争力的决定性要素。同时如何应对政策和宏观经济环境的变化,以及保证企业正常活动的开展,基于营运资本结构对企业价值的影响成为业界关注的热点。本文对造纸业上市公司营运资金管理的现状进行分析,从而找出企业在营运资金管理中存在的问题并提出建设性建议。本文以中顺洁柔为例,通过对该公司财务数据进行财务分析,了解造纸业上市公司在营运资金管理中对经营效益的影响。根据得出的结论,对我国造纸业上市公司的营运资本运行效率提出一些针对性的建议。
[Abstract]:The paper industry is the largest source of wood consumption. According to the relevant data, the paper industry consumes 27% of the wood consumed by the industry, which consumes about 9 ~ 1 billion cubic meters per year. The annual output of China's paper industry ranks third in the world. Second only to the United States and Japan. The average annual paper consumption of developed countries and regions exceeds 200 kg, while the per capita possession of China is far from half of the world average. This shows that China's paper industry is in a large and weak state at present. But in the long run, the Chinese paper industry is in a large and weak state. China still has the potential to reach the world's leading level, which depends largely on the decisive elements of the competitiveness of the papermaking industry and how to cope with changes in the policy and macroeconomic environment, as well as to ensure the normal activities of enterprises. Based on the influence of working capital structure on enterprise value, this paper analyzes the current situation of working capital management of listed companies in paper industry. In order to find out the problems existing in the working capital management of enterprises and put forward constructive suggestions. This paper takes Zhong Shun Jelless as an example, through the financial analysis of the company's financial data, To understand the influence of the working capital management on the operating efficiency of the listed companies in the paper industry. Based on the conclusions, some suggestions on the operating efficiency of the working capital of the listed companies in the paper industry are put forward.
【作者单位】：宁波大红鹰学院;
【分类号】：F406.7;F426.83;F832.51

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