江西铜业“三年创新倍增”资金流动性研究

Jiangxi Copper’s “Three-Year of Innovation of Multiplier” Liquidity Research

摘要: 企业财务流动性问题在近年来日益引起各方关注，财务流动性的好坏成为支撑企业是否可持续发展的重要指标。本文以江西铜业“三年创新倍增”战略计划为背景。以其财务报表反映实施结果数据为支撑，探究公司实施战略计划对财务资金流动性的影响进行分析，发现公司财务流动性风险。通过公司近年与同行业流动比、速动比指标对比差异为线索，由浅及深全面梳理分析公司营运资金流动性变化及变化原因。为江西铜业“三年创新倍增”计划实施落地回避流动性风险财务上的决策支持，也给相关投资者和同行业提供在资金流动性风险方面的警醒提示。

Abstract: The problem of corporate financial liquidity has attracted increasing attention in recent years, and the quality of financial liquidity has become an important indicator to support the sustainable development of enterprises. This paper is based on the strategic plan of “three years of innovation doubling” of Jiangxi copper industry. Supported by the data reflecting the implementation results of its financial statements, this paper explores the impact of the implementation of strategic plans on the financial liquidity of the company, and finds out the financial liquidity risk of the company. Based on the comparison between the company and the same industry in recent years, the current ratio and quick ratio indicators are used as clues to comprehensively analyze the changes and causes of the company’s working capital liquidity in a shallow and deep way. It provides financial decision support for the implementation of “three years of innovation doubling” plan of Jiangxi copper industry to avoid liquidity risk, and also provides relevant investors and the industry with warning tips on capital liquidity risk.