林业资源型产业上市公司的财务分析

Financial Analysis of Listed Companies in Forestry Resources Industry

选取12家具有代表性的林业资源型产业上市公司作为研究样本,计算2013-2017年样本公司的8项财务指标的平均水平并进行了逐步回归分析。计算结果说明林业资源型产业的投资决策受公司盈利水平的影响,具有较好的资产变现能力,但存在存货周转缓慢,成本费用过高,林业资源型产业融资难、难以扩大投资,营运能力较弱。提出了提高经营效率,增强企业财务管理水平,注重林产品创新升级,扩大市场占有率,降低成本费用,减少生产浪费等建议。

This paper calculated the average level of the eight financial indicators of the sample company and took a stepwise regression analysis from 2013 to 2017,by selecting twelve representative forestry resource industry listed companies as the research sample.The calculation results showed that the investment decision of the forestry resource-based industry was affected by the company’s profitability,and it had good asset liquidity but the inventory turnover was slow and the cost was high,which making it difficult to finance and expand investment in forestry resources.Finally,it made some suggestions to improve operational efficiency,to improve enterprise financial management,focus on forest product innovation and upgrade,expand market share,reduce costs and reduce production waste.