基于《企业绩效评价标准值》的恒丰纸业企业财务绩效分析  

Financial Performance Analysis of Hengfeng Paper Enterprises Based on Standard Value of Enterprise Performance Evaluation

作　　者：段慧芳 DUAN Hui-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》2022年第3期130-134,共5页China Forestry Economics

摘　　要：受供给侧改革和降低库存等因素的影响,卷烟市场用纸需求呈现下降趋势。以牡丹江恒丰纸业股份有限公司为例,根据其所处的造纸行业发展状况、经营模式和主要业务特点,选取财务指标,采用数据、文字、图表等方式对其盈利、偿债、营运、成长能力进行解读与纵向分析,并结合2017一2020年国资委发布的《企业绩效评价标准值》进行横向分析,较为客观全面地评价了恒丰纸业近四年的财务绩效。Affected by factors such as supply-side reform and inventory reduction,the demand for paper in the cigarette market has shown a downward trend.Taking Mudanjiang Hengfeng Paper Co.,Ltd.as an example,this paper selected financial indicators,and used data,text,charts and other methods to make an interpretation and longitudinal analysis of its profitability,debt repayment,operation and growth ability according to the development status,business model and main business characteristics of its paper industry.Besides,it also made a more objective and comprehensive evaluation of the financial performance of Hengfeng Paper in the past four years,combined with the horizontal analysis of the Enterprise Performance Evaluation Standard Value issued by the State-owned Assets Supervision and Administration Commission from 2017 to 2020.

关 键 词：恒丰纸业 企业绩效评价标准值 财务绩效分析 

分 类 号：F275[经济管理—企业管理]