基于财务指标的森林资源型企业可持续发展研究

费喜敏; 徐秀英; 王成军

留言板

尊敬的读者、作者、审稿人, 关于本刊的投稿、审稿、编辑和出版的任何问题, 您可以本页添加留言。我们将尽快给您答复。谢谢您的支持!

姓名
邮箱
手机号码
标题
留言内容
验证码

基于财务指标的森林资源型企业可持续发展研究

费喜敏 , 徐秀英 , 王成军

文章导航 > 浙江农林大学学报 > 2008 > 25(1): 88-94

费喜敏, 徐秀英, 王成军. 基于财务指标的森林资源型企业可持续发展研究[J]. 浙江农林大学学报, 2008, 25(1): 88-94.

引用本文:

费喜敏, 徐秀英, 王成军. 基于财务指标的森林资源型企业可持续发展研究[J]. 浙江农林大学学报, 2008, 25(1): 88-94.

FEI Xi-min, XU Xiu-ying, WANG Cheng-jun. Research on sustainable development of financial index-based forest reserves enterprise[J]. Journal of Zhejiang A&F University, 2008, 25(1): 88-94.

Citation:

FEI Xi-min, XU Xiu-ying, WANG Cheng-jun. Research on sustainable development of financial index-based forest reserves enterprise[J]. Journal of Zhejiang A&F University, 2008, 25(1): 88-94.

基于财务指标的森林资源型企业可持续发展研究

1.
浙江林学院经济管理学院, 浙江临安 311300

详细信息

作者简介: 费喜敏,讲师,从事林业经济研究。E-mail:feiximin@163.com

中图分类号: S7-92

Research on sustainable development of financial index-based forest reserves enterprise

1.
School of Economics and Management, Zhejiang Forestry College, Lin'an 311300, Zhejiang, China

摘要: 随着木材供需矛盾的加深,我国森林资源的稀缺性日益凸显,研究如何促进森林资源型企业可持续发展意义重大。3家林业上市公司是此类企业的典型代表。文章从吉林森工的财务指标入手,发现问题并通过与另外2家林业上市公司对比分析问题的深层原因,从而提出促进森林资源型企业可持续发展的对策和结论。发现公司速动比率和盈利能力指标下降,资产负债率偏低以及销售费用管理费用增加;深层原因在于竞争激烈导致产品市场竞争力不足,天然林保护工程实施导致木材销售收入下降,国有股独大导致所有者缺位,公司治理结构存在问题。提出如下措施和结论:森林资源储备量是影响企业未来发展的重要因素;企业应该通过多种创新提升产品市场竞争力;以市场和政策作为风向标及时调整产品结构;通过股权和激励机制改革完善公司治理结构。
- 林业经济学 /
- 森林资源型企业 /
- 可持续发展 /
- 财务指标 /
- 林业上市公司
Abstract: With the deepening contradiction between woods supply and demand, the forest reserves become scarcer. It's very significant to study how to cultivate sustainable development of homeland forest reserves enterprise. Three listed forest companies were their typical representatives. The paper analyzed the financial indexes of Jilin Forest Industry Co. Ltd, and compared the results with the other two listed forest companies,hence finding the solutions and conclusions on the sustainable development of the forest reserve enterprises. The problems were as follows:current ratio and profitability index were coming down; asset-debt ratio was too low; and the selling cost and management cost were increasing. The deep reasons were as follows:fierce competition led to competition deficiency in product marketplace; the project to protect the natural forests led to the decreasing income of selling wood; the state-held share led to owners' vacant place; there were problems in the company governance. The proposals and conclusion were as follows, the stock amounts of forest reserves was the key factor affecting the future development of the enterprise; the enterprise should improve the marketplace competition by various innovations, readjust the product structure in time based on the marketplace and policy, and optimize company governance structure by reforming stock right and incentive mechanism.
- forest economics /
- forest reserves enterprise /
- sustainable development /
- financial index /
- listed forest company

[1]	张彩红, 薛伟, 辛颖. 玉舍国家森林公园康养旅游可持续发展因素分析 . 浙江农林大学学报, 2020, 37(4): 769-777. doi: 10.11833/j.issn.2095-0756.20190463
[2]	张姝婧, 唐丽华, 赵凯. 环境库兹涅茨曲线模型假设下的森林资源与林业产业关系 . 浙江农林大学学报, 2018, 35(5): 885-891. doi: 10.11833/j.issn.2095-0756.2018.05.013
[3]	丁晓荣, 王利琳. 莫干山风景区生态经济系统能值分析及可持续性评价 . 浙江农林大学学报, 2010, 27(6): 916-922. doi: 10.11833/j.issn.2095-0756.2010.06.019
[4]	何尧军, 单胜道. 循环型农业发展模式与保障机制初探 . 浙江农林大学学报, 2007, 24(3): 247-253.
[5]	刘剑平, 吴跃红, 陈松岭. 林业资源型城市转型问题浅析 . 浙江农林大学学报, 2007, 24(6): 762-766.
[6]	曾燕如, 程樟峰, 郑南忠. 森林认证与中国农村及环境的可持续发展 . 浙江农林大学学报, 2007, 24(3): 266-271.
[7]	张建国, 何方, 俞益武. 循环经济理论指导下的农业旅游可持续发展 . 浙江农林大学学报, 2007, 24(3): 254-259.
[8]	徐秀英, 尹润富, 王峥嵘. 南方集体林区林权明晰化研究 . 浙江农林大学学报, 2006, 23(1): 1-6.
[9]	李明华, 金玲, 张小芳. 丽水竹业:社区参与的山区可持续发展模式 . 浙江农林大学学报, 2004, 21(2): 189-193.
[10]	胡坚强, 张佩成, 梅艳. 论我国森林旅游的可持续发展 . 浙江农林大学学报, 2004, 21(2): 194-197.
[11]	张本效. 山区效益农业可持续发展的基础制度研究 . 浙江农林大学学报, 2003, 20(1): 80-83.
[12]	钱杭园, 李明华. 小城镇社会经济可持续发展战略初探 . 浙江农林大学学报, 2001, 18(2): 211-214.
[13]	王胜奎. 森林可持续发展的动态优化模型 . 浙江农林大学学报, 2001, 18(3): 233-237.
[14]	顾蕾, 姜春前, 邱亦维, 蔡霞, 吴建人. 县域林业可持续发展能力的指标体系 . 浙江农林大学学报, 2001, 18(3): 238-244.
[15]	韦新良, 桂祖云, 方躬勇, 方健. 灵峰山风景资源的生态特性与生态旅游发展 . 浙江农林大学学报, 2000, 17(2): 155-158.
[16]	周国红, 汪海珍. “6S” 技术体系与林业科技创新 . 浙江农林大学学报, 2000, 17(4): 450-453.
[17]	钱文荣, 陈建秀. 山区生态村建设与农业可持续发展 . 浙江农林大学学报, 1999, 16(3): 327-330.
[18]	吴延熊, 周国模, 郭仁鉴. 区域森林资源可持续发展的预警分析 . 浙江农林大学学报, 1999, 16(1): 55-60.
[19]	吴延熊, 陈美兰, 周国模, 郭仁鉴. 区域森林资源可持续发展的指标预警 . 浙江农林大学学报, 1999, 16(1): 61-65.
[20]	朱永法, 汤肇元. 我国林业发展的现状与可持续林业的必然性 . 浙江农林大学学报, 1997, 14(1): 73-77.

链接本文:
https://zlxb.zafu.edu.cn/article/id/2828

https://zlxb.zafu.edu.cn/article/zjnldxxb/2008/1/88

点击查看大图

计量

文章访问数: 1138
HTML全文浏览量: 260
PDF下载量: 102
被引次数: 0

基于财务指标的森林资源型企业可持续发展研究

1. 浙江林学院经济管理学院, 浙江临安 311300

作者简介:
费喜敏,讲师,从事林业经济研究。E-mail:feiximin@163.com

收稿日期: 2007-05-30
修回日期: 2007-09-29
刊出日期: 2008-02-10

中图分类号: S7-92

关键词:

摘要: 随着木材供需矛盾的加深,我国森林资源的稀缺性日益凸显,研究如何促进森林资源型企业可持续发展意义重大。3家林业上市公司是此类企业的典型代表。文章从吉林森工的财务指标入手,发现问题并通过与另外2家林业上市公司对比分析问题的深层原因,从而提出促进森林资源型企业可持续发展的对策和结论。发现公司速动比率和盈利能力指标下降,资产负债率偏低以及销售费用管理费用增加;深层原因在于竞争激烈导致产品市场竞争力不足,天然林保护工程实施导致木材销售收入下降,国有股独大导致所有者缺位,公司治理结构存在问题。提出如下措施和结论:森林资源储备量是影响企业未来发展的重要因素;企业应该通过多种创新提升产品市场竞争力;以市场和政策作为风向标及时调整产品结构;通过股权和激励机制改革完善公司治理结构。

English Abstract

Research on sustainable development of financial index-based forest reserves enterprise

1. School of Economics and Management, Zhejiang Forestry College, Lin'an 311300, Zhejiang, China

Received Date: 2007-05-30
Rev Recd Date: 2007-09-29
Publish Date: 2008-02-10

Keywords:

Abstract: With the deepening contradiction between woods supply and demand, the forest reserves become scarcer. It's very significant to study how to cultivate sustainable development of homeland forest reserves enterprise. Three listed forest companies were their typical representatives. The paper analyzed the financial indexes of Jilin Forest Industry Co. Ltd, and compared the results with the other two listed forest companies,hence finding the solutions and conclusions on the sustainable development of the forest reserve enterprises. The problems were as follows:current ratio and profitability index were coming down; asset-debt ratio was too low; and the selling cost and management cost were increasing. The deep reasons were as follows:fierce competition led to competition deficiency in product marketplace; the project to protect the natural forests led to the decreasing income of selling wood; the state-held share led to owners' vacant place; there were problems in the company governance. The proposals and conclusion were as follows, the stock amounts of forest reserves was the key factor affecting the future development of the enterprise; the enterprise should improve the marketplace competition by various innovations, readjust the product structure in time based on the marketplace and policy, and optimize company governance structure by reforming stock right and incentive mechanism.

费喜敏, 徐秀英, 王成军. 基于财务指标的森林资源型企业可持续发展研究[J]. 浙江农林大学学报, 2008, 25(1): 88-94.

引用本文:

费喜敏, 徐秀英, 王成军. 基于财务指标的森林资源型企业可持续发展研究[J]. 浙江农林大学学报, 2008, 25(1): 88-94.

FEI Xi-min, XU Xiu-ying, WANG Cheng-jun. Research on sustainable development of financial index-based forest reserves enterprise[J]. Journal of Zhejiang A&F University, 2008, 25(1): 88-94.

Citation:

FEI Xi-min, XU Xiu-ying, WANG Cheng-jun. Research on sustainable development of financial index-based forest reserves enterprise[J]. Journal of Zhejiang A&F University, 2008, 25(1): 88-94.