渠道視角下華蘭生物營(yíng)運(yùn)資金管理存在的問題及對(duì)策分析

附錄表A華蘭生物2018-2022年資產(chǎn)負(fù)債表單位：萬元名稱20192020202120222023流動(dòng)資產(chǎn)：貨幣資金106,352.71103,832.8069,253.75109,863.4799,376.73結(jié)算備付金拆出資金交易性金融資產(chǎn)230,740.99298,600.01265,906.11236,933.53211,482.58以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)衍生金融資產(chǎn)應(yīng)收票據(jù)15,618.16應(yīng)收賬款96,463.06175,360.86183,014.83223,156.91229,564.55應(yīng)收款項(xiàng)融資50,967.7926,653.5617,811.2129,390.95預(yù)付款項(xiàng)1,985.153,930.633,667.452,948.323,353.25應(yīng)收保費(fèi)應(yīng)收分保賬款應(yīng)收分保合同準(zhǔn)備金其他應(yīng)收款1,000.38762.42429.37466.23660.32其中：應(yīng)收利息應(yīng)收股利買入返售金融資產(chǎn)存貨115,957.36117,465.02135,875.43144,668.96167,362.71合同資產(chǎn)持有待售資產(chǎn)13,208.39一年內(nèi)到期的非流動(dòng)資產(chǎn)24,000.00121,345.75其他流動(dòng)資產(chǎn)370.42282.91276.0834,661.3170,117.34流動(dòng)資產(chǎn)合計(jì)568,488.21751,202.45685,076.59807,718.32932,654.19非流動(dòng)資產(chǎn)：發(fā)放貸款和墊款債權(quán)投資可供出售金融資產(chǎn)其他債權(quán)投資持有至到期投資長(zhǎng)期應(yīng)收款長(zhǎng)期股權(quán)投資10,513.3811,035.629,642.437,001.752,644.04其他權(quán)益工具投資其他非流動(dòng)金融資產(chǎn)投資性房地產(chǎn)固定資產(chǎn)122,500.82138,697.55220,326.52206,310.82205,507.04在建工程10,980.9837,944.1913,295.7921,639.3266,151.30生產(chǎn)性生物資產(chǎn)267.35224.16156.8264.7696.51油氣資產(chǎn)使用權(quán)資產(chǎn)8.501,005.54951.60無形資產(chǎn)20,150.9119,524.3020,452.7831,000.1331,971.59開發(fā)支出1,404.491,958.202,252.752,416.442,626.92商譽(yù)109.83109.83109.83109.83109.83長(zhǎng)期待攤費(fèi)用2,263.062,755.283,288.971,832.883,333.17遞延所得稅資產(chǎn)10,482.2118,607.6820,124.8623,007.6924,172.46其他非流動(dòng)資產(chǎn)11,158.5621,804.45178,987.88371,989.13340,359.69非流動(dòng)資產(chǎn)合計(jì)189,831.59252,661.27468,647.13666,378.29677,924.14資產(chǎn)總計(jì)758,319.801,003,863.711,153,723.711,474,096.621,610,578.33流動(dòng)負(fù)債：短期借款40,000.0080,069.6780,038.0470,035.00向中央銀行借款拆入資金交易性金融負(fù)債以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融負(fù)債衍生金融負(fù)債應(yīng)付票據(jù)7,108.972,415.651,531.33應(yīng)付賬款6,460.449,143.0821,687.1416,017.4719,726.28預(yù)收款項(xiàng)1,451.66合同負(fù)債715.59827.541,478.44857.31賣出回購(gòu)金融資產(chǎn)款吸收存款及同業(yè)存放代理買賣證券款代理承銷證券款應(yīng)付職工薪酬21.83800.08415.652.002.79應(yīng)交稅費(fèi)7,215.1420,202.788,038.693,580.608,774.82其他應(yīng)付款54,298.58113,666.72106,994.41112,099.03128,687.65其中：應(yīng)付利息應(yīng)付股利405.06應(yīng)付手續(xù)費(fèi)及傭金應(yīng)付分保賬款持有待售負(fù)債一年內(nèi)到期的非流動(dòng)負(fù)債1,017.7243.8830,035.55其他流動(dòng)負(fù)債20.7924.7744.3025.71流動(dòng)負(fù)債合計(jì)69,447.66191,658.01221,491.23214,835.11258,145.10非流動(dòng)負(fù)債：保險(xiǎn)合同準(zhǔn)備金長(zhǎng)期借款19,000.0030,000.00應(yīng)付債券其中：優(yōu)先股永續(xù)債租賃負(fù)債929.69914.83長(zhǎng)期應(yīng)付款長(zhǎng)期應(yīng)付職工薪酬預(yù)計(jì)負(fù)債遞延收益1,735.405,790.895,437.055,117.85遞延所得稅負(fù)債477.95429.051,037.061,836.584,282.28其他非流動(dòng)負(fù)債非流動(dòng)負(fù)債合計(jì)477.952,164.4525,827.9538,203.3210,314.95負(fù)債合計(jì)69,925.60193,822.46247,319.18253,038.43268,460.06所有者權(quán)益：股本140,305.90182,436.67182,436.67182,436.67182,878.09其他權(quán)益工具其中：優(yōu)先股永續(xù)債資本公積49,586.8010,196.3910,562.17141,525.06148,560.20減：庫(kù)存股9,375.344,058.534,807.06其他綜合收益專項(xiàng)儲(chǔ)備盈余公積51,928.8556,829.0767,823.1173,808.2080,681.17一般風(fēng)險(xiǎn)準(zhǔn)備未分配利潤(rùn)412,491.21512,767.16576,932.17642,086.28728,630.67歸屬于母公司所有者權(quán)益合計(jì)654,312.76752,853.95833,695.601,039,856.211,135,943.07少數(shù)股東權(quán)益34,081.4457,187.3072,708.94181,201.98206,175