永安林业财务分析研究——基于哈佛分析框架  

Financial Analysis of YONGAN FORESTRY——Based on Harvard Analytical Framework

作　　者：温臻 宋淑鸿[1] WEN Zhen;SONG Shu-hong(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)

机构地区：[1]南京林业大学经济管理学院

出　　处：《中国林业经济》2020年第1期124-127,共4页China Forestry Economics

摘　　要：运用哈佛分析框架,从永安林业2014-2018年的公开资料着手,发现永安林业的内控缺陷披露质量有待提高,并且在2017-2018年,盈利能力、营运能力和偿债能力出现下滑;木材产销的下降、制造成本的逐年递增、频繁的收购和股票平仓风险使得公司的收入和净利润等相关指标在2018年下降幅度尤其之大,并呈负增长状态。This paper analyzed yongan forestry’s accounting, finance and strategy based on the Harvard Analysis Framework and the public data from 2014 to 2018. It found that the disclosure quality of internal control defects of yongan forestry needs to be improved, and its profitability, operating capacity and debt paying capacity declined in the year of 2017 and 2018. Besides, the company’s net profit and other related indicators declined significantly in 2018, because of the decline in timber production and sales, increasing manufacturing costs year by year, frequent acquisitions and stock liquidation risks.

关 键 词：永安林业 哈佛分析框架 财务分析 

分 类 号：F326.27[经济管理—产业经济]