新闻出版行业流动资产结构分析
发布时间:2018-11-22 07:55
【摘要】:为了科学分析新闻出版行业流动资产的特点,文章利用2006—2016年上市公司年报数据,从货币资金、应收账款和存货三个方面入手,对新闻出版行业的传统出版、报纸期刊和其他新兴产业的流动资产结构及特征进行分析研究,发现新闻出版行业整体流动资产占比过大,货币资金占流动资产的比重也偏大,导致企业资产的效率较低。
[Abstract]:In order to scientifically analyze the characteristics of the current assets of the press and publishing industry, this paper, using the annual report data of the listed companies from 2006 to 2016, starts with the three aspects of money capital, accounts receivable and inventory, and analyzes the traditional publishing of the press and publication industry. By analyzing the structure and characteristics of current assets in newspapers and periodicals and other emerging industries, it is found that the proportion of the whole current assets in the press and publication industry is too large, and the proportion of monetary funds to the current assets is also on the high side, which leads to the low efficiency of enterprises' assets.
【作者单位】: 东北财经大学会计学院;辽宁师范大学出版社;
【分类号】:F275;G239.2-F
[Abstract]:In order to scientifically analyze the characteristics of the current assets of the press and publishing industry, this paper, using the annual report data of the listed companies from 2006 to 2016, starts with the three aspects of money capital, accounts receivable and inventory, and analyzes the traditional publishing of the press and publication industry. By analyzing the structure and characteristics of current assets in newspapers and periodicals and other emerging industries, it is found that the proportion of the whole current assets in the press and publication industry is too large, and the proportion of monetary funds to the current assets is also on the high side, which leads to the low efficiency of enterprises' assets.
【作者单位】: 东北财经大学会计学院;辽宁师范大学出版社;
【分类号】:F275;G239.2-F
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