造纸和纸制品业上市公司财务绩效评价研究

Financial Performance Evaluation of Listed Companies in Papermaking and Paper Products Industry

本文基于造纸和纸制品业35家上市公司2021年的财务数据,选取12个财务指标,运用因子分析法对上市公司进行财务绩效评价,并与2019年和2020年的结果进行纵向比较。对评价结果进行分析后发现,受疫情、供应链紧张、低碳政策等多种因素的影响,造纸和纸制品业面临复杂的经营环境,整体得分并不理想,但是有逐渐改善的趋势。针对分析结果本文提出了优化流动负债结构,推进造纸产业链的垂直整合,推动企业向低碳智能制造企业转型等建议。

Based on the financial data of 35 listed companies in the papermaking and paper products industry in 2021,this paper selects 12 indicators,uses factor analysis to evaluate the financial performance of listed companies,and makes a vertical comparison with the results in 2019 and 2020.After analyzing the evaluation results,it is found that the papermaking and paper products industry is facing a complex business environment due to the impact of epidemic situation,tight supply chain,low-carbon policy and other factors.The overall score is not ideal,but there is a trend of gradual improvement.According to the analysis results,some suggestions are put forward to promote the vertical integration of the paper industry chain,adjust the capital structure,reduce the debt repayment risk and promote the transformation of enterprises to low-carbon green enterprises.