林业全产业链模式财务绩效分析——以岳阳林纸为例  

Analysis of Financial Performance of Forestry Industry Chain Model——Taking Yueyang Forest Paper as An Example

作　　者：霍海航 任启芳[1] HUO Hai-hang;REN Qi-fang(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5期106-108,共3页China Forestry Economics

摘　　要：以效益较好的岳阳林纸股份有限公司为研究对象,分析岳阳林纸通过并购方式沿产业链方向延伸形成全产业链的商业模式前后的财务绩效。基于对岳阳林纸股份有限公司财务数据对比分析和EVA分析,发现全产业链模式存在的问题并寻求解决措施,探寻全产业链模式的经济效益。This paper tookYueyang Forest Paper Co.,Ltd.as the research object and analyzed the financial performance of Yueyang forest paper before and after the business model of the whole industrial chain formed by the way of M&A along the direction of the industrial chain.Based on the comparative analysis of financial data and EVA analysis of Yueyang Forest Paper Co.,Ltd.,this paper found out the problems existing in the whole industrial chain mode and sook solutions to explore the economic benefits of the whole industrial chain mode.

关 键 词：全产业链模式 财务绩效 偿债能力 

分 类 号：F274[经济管理—企业管理]