摘要
选用2015—2020年的财务数据,对兔宝宝公司的研发投入对偿债能力的影响进行分析。研究发现,研发投入对短期和长期偿债能力有负向影响,对支付债务利息能力没有影响。其偿债能力低的原因为公司近几年研发产品不受欢迎、研发期内难以取得利润和应收账款管理欠缺。提出了要宣传环保理念、开发新业务以及加强应收账款管理的建议。
This paper selected financial data from 2015-2020 to analyze the impact of Rabbit's R&D investment on solvency.It found that R&D investment has a negative impact on short-term and long-term solvency,and no impact on the ability to pay interest on debt.The reasons for its low solvency are the unpopularity of the company's R&D products in recent years,the difficulty of making profits during the R&D period and the lack of accounts receivable management,and suggestions are made to promote the concept of environmental protection,develop new business and strengthen accounts receivable management to improve solvency.
作者
潘润婷
丁胜
汤笑玫
PAN Run-ting;DING Sheng;TANG Xiao-mei(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《中国林业经济》
2022年第4期110-113,共4页
China Forestry Economics
基金
2021年南京林业大学大学生创新实践项目“基于科技创新视角对企业经营绩效的评价分析”(2021NFUSPITP0170)。
关键词
林业上市公司
研发投入
偿债能力
Listed companies in the forestry industry
R&D investment
Solvency