床品上市公司财务管理风险防控策略

Risk Prevention and Control Strategies for Listed Bedding Companies’Financial Management

多年来,我国床品行业(以下简称“床品”)依托于坚实产业基础,在我国宏观经济基本面持续向好、居民收入及消费意愿不断提升等积极因素支撑下实现长足发展,骨干企业生产运营水平和综合管理能力日趋提升。新冠肺炎疫情爆发后,床品行业企业先后受到产业链供应链运转不畅、国内外市场需求增长乏力、市场竞争加剧、利润修复缓慢等风险因素冲击,财务管理风险亦随之提升。文章基于财务风险管理视角,选取7家床品行业上市公司2017—2023年财务报表数据,从偿债能力、盈利能力、营运能力3个方面分析对比了新冠肺炎疫情前后床品行业骨干企业的财务状况及存在的相关风险,并就防范化解财务风险、增强发展韧性提出对策建议。

Over the years,relying on a solid industrial foundation,China’s bedding industry(hereinafter referred to as“bedding”)has achieved significant development supported by positive factors such as sound fundamentals of China’s economy,and increasing residents’income and consumer willingness.The backbone bedding enterprises’production and operation level and comprehensive management capabilities are increasingly enhanced.After the outbreak of the COVID-19 pandemic,bedding enterprises have been affected by the unsmooth functioning of the industrial chain and supply chain,weak growth in domestic and foreign market demand,intensified market competition,slow profit recovery and other risk factors,resulting in raised financial management risks.Based on the perspective of financial risk management,the research selects the financial statement data of seven listed bedding companies from 2017 to 2023,analyzes and compares the financial status and related risks of backbone bedding companies before and after the COVID-19 pandemic from debt repayment ability,profitability,and operating ability.In the end,the paper puts forward corresponding countermeasures and suggestions on preventing and resolving financial risks and enhancing development resilience.