基于沃尔评分法的我国木材加工业上市公司财务绩效评价  

Evaluation of Financial Performance of Listed Companies in China’s Wood Processing Industry Based on Wall Scoring Method

作　　者：马宇颖 丁胜[1] MA Yu-ying;DING Sheng(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,南京210037

出　　处：《中国林业经济》2020年第2期121-123,共3页China Forestry Economics

基　　金：2019年大学生实践创新训练计划项目“江苏省林业资源型上市公司财务绩效问题的研究——以一家木材加工企业‘德尔家居’为例”(2019NFUSPITP0942)。

摘　　要：用修正的沃尔评分法构建了财务绩效评价体系,对12家木材加工上市企业进行实证分析。得出结论:偿债能力是整个行业痛点,而林板一体化企业在偿债能力与发展能力具有显著优势。同时,木材加工行业在东部地区有集聚现象,但不具备可持续发展优势。This paper constructed the evaluation systemof financial performance based on the modified wall scoring method and made an empirical analysison 12 listed wood processing listed companies.It’s concluded that the solvency was the pain point of the entire industry, and the forestry board integrated enterprises had significant advantages in solvency and development ability. Besides, the research showed that even though the wood processing industry had agglomeration in the eastern region, it didn’t have the advantage of sustainable development.

关 键 词：木材加工业 沃尔评分法 财务绩效 

分 类 号：F275[经济管理—企业管理]