【摘要】：為了科學(xué)分析新聞出版行業(yè)流動(dòng)資產(chǎn)的特點(diǎn),文章利用2006—2016年上市公司年報(bào)數(shù)據(jù),從貨幣資金、應(yīng)收賬款和存貨三個(gè)方面入手,對(duì)新聞出版行業(yè)的傳統(tǒng)出版、報(bào)紙期刊和其他新興產(chǎn)業(yè)的流動(dòng)資產(chǎn)結(jié)構(gòu)及特征進(jìn)行分析研究,發(fā)現(xiàn)新聞出版行業(yè)整體流動(dòng)資產(chǎn)占比過(guò)大,貨幣資金占流動(dòng)資產(chǎn)的比重也偏大,導(dǎo)致企業(yè)資產(chǎn)的效率較低。
[Abstract]:In order to scientifically analyze the characteristics of the current assets of the press and publishing industry, this paper, using the annual report data of the listed companies from 2006 to 2016, starts with the three aspects of money capital, accounts receivable and inventory, and analyzes the traditional publishing of the press and publication industry. By analyzing the structure and characteristics of current assets in newspapers and periodicals and other emerging industries, it is found that the proportion of the whole current assets in the press and publication industry is too large, and the proportion of monetary funds to the current assets is also on the high side, which leads to the low efficiency of enterprises' assets.
【作者單位】： 東北財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;遼寧師范大學(xué)出版社;
【分類(lèi)號(hào)】：F275;G239.2-F

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本文編號(hào)：2348588