摘要
文章使用杜邦财务分析法,利用2003～2005年新闻纸上市公司公开的财务报表数据,分析比较了新闻纸上市公司的多项财务指标,从制造成本、财务杠杆和管理能力三个方面分析了影响纸业上市公司经营绩效的因素,并根据影响因素提出了改进经营绩效的几点建议。
Based on the financial statement data of the listed newsprint companies from 2003 to 2005 and using the Du Pont Financial Analysis System, the paper analyzes and compares several finance targets, analyses the factors influencing the operating performance of the listed companies in paper industry, such as manufacture cost, financial leverage and management ability, and offers several proposals for improving operating performance.
出处
《中华纸业》
CAS
北大核心
2007年第3期22-24,共3页
China Pulp & Paper Industry
基金
福建农林大学青年基金资助
项目编号:06SA02
