基于功效系数法的造纸企业营运资金管控体系构建研究  

Research on Construction of Working Capital Control System of Papermaking Enterprises Based on Efficiency Coefficient Method

作　　者：魏楠 杨伟樱 WEI Nan;YANG Weiying(Xi’an Peihua University,Xi’an 710199,China;Shaanxi Polytechnic Institute,Xianyang 712000,China)

机构地区：[1]西安培华学院,陕西西安710199 [2]陕西工业职业技术学院,陕西咸阳712000

出　　处：《造纸科学与技术》2025年第1期134-137,共4页Paper Science And Technology

基　　金：陕西省哲学社会科学研究专项(2024HZ1109)。

摘　　要：对于大多数造纸企业而言,营运资金的管理工作直接关系其生产、运营和发展。从当前造纸企业营运资金的基本管控模式入手,对现有企业营运资金管控的主要特点进行总结,基于功效系数法构建了一种较为新颖的造纸企业营运资金管控体系。与传统系统相比,该体系可以更为精准和客观地反映某一造纸企业营运资金的管理效率,避免对企业营运资金进行分析时受某单因素或某异常因素的影响,而导致造纸企业营运资金管理失当,及时调整管控战略。For most papermaking enterprises,the management of working capital is directly related to its production,operation and development.Based on the basic working capital management and control mode of papermaking enterprises,this paper summarizes the main characteristics of working capital management and control of existing enterprises,and constructs a novel working capital management and control system of papermaking enterprises based on efficiency coefficient method.Compared with the traditional system,this system can more accurately and objectively reflect the working capital management efficiency of a paper enterprise,avoid the impact of a single factor or an abnormal factor when analyzing the working capital of the enterprise,resulting in the improper working capital management of the paper enterprise,and timely adjust the control strategy.

关 键 词：人工智能 功效系数法 造纸企业 营运资金 高质量管控 

分 类 号：TS78[轻工技术与工程—制浆造纸工程]