光明乳业营运资金管理存在的问题及对策分析

附录表12020-2022年资产负债表单位：万元名称202020212022流动资产：货币资金296,105.1732,0611.33264,873.00结算备付金拆出资金以公允价值计量且其变动计入当期损益的金融资产衍生金融资产应收票据应收账款181,567.56191,427.98226,847.31预付款项52,518.2755,471.6948,814.53应收保费应收分保账款应收分保合同准备金应收利息应收股利其他应收款6,292.174,635.1025,258.16买入返售金融资产存货288,283.41311,451.03419,670.01划分为持有待售的资产一年内到期的非流动资产其他流动资产26,186.8732,373.4421,790.63流动资产合计901,095.66917,829.18990,847.24非流动资产：发放贷款及垫款可供出售金融资产持有至到期投资长期应收款长期股权投资11,520.9613,008.998,058.33投资性房地产固定资产820,083.75806,660.43859,842.13在建工程67,577.88143,987.25102,804.38工程物资固定资产清理生产性生物资产85,137.64119,371.78186,371.27油气资产无形资产44,307.7957,120.0978,611.01开发支出商誉54,590.7082,712.5682,257.91长期待摊费用1,576.522,124.102,406.81递延所得税资产24,564.0012,882.8315,874.22其他非流动资产3,240.9719,682.748,109.84非流动资产合计1,115,628.371,427,210.921,454,386.43资产总计2,016,724.042,345,040.102,445,233.67流动负债：短期借款131,442.1671,258.01120,275.98向中央银行借款吸收存款及同业存放拆入资金以公允价值计量且其变动计入当期损益的金融负债衍生金融负债2,624.136,614.378,266.99应付票据1,000.00应付账款300,167.94330,470.99390,411.10预收款项185,549,977.16193,280,047.05225,042,082.25卖出回购金融资产款应付手续费及佣金应付职工薪酬47,970.9247,573.2455,4161.02应交税费37,246.8617,042.8514,730.07应付利息应付股利其他应付款255,742.93254,042.17263,408.86应付分保账款保险合同准备金代理买卖证券款代理承销证券款划分为持有待售的负债一年内到期的非流动负债31,944.8126,930.61103,343.32其他流动负债11,278.4911,490.7012,016.81流动负债合计907,519.56868,914.101,073,451.69非流动负债：长期借款47,730.7091,000.4120,178.94应付债券83,408.0677,489.8278,870.66其中：优先股永续债长期应付款2,220.342,674.281,968.09长期应付职工薪酬专项应付款预计负债1,087.041,071.51递延收益49,847.9448,207.2650,226.76递延所得税负债32,782.5026,565.3933,329.36其他非流动负债48,991.9151,011.59非流动负债合计215,989.54440,935.78316,956.73负债合计1,123,509.101,309,849.881,390,408.43所有者权益：股本122,448.75137,864.09137,864.09其他权益工具其中：优先股永续债资本公积170,611.24291,932.48292,259.91减：库存股19.3219.3219.32其他综合收益-5,107.85-21,899.04-22,349.91专项储备盈余公积61,224.3867,718.3668,932.04一般风险准备未分配利润280,440.08310,469.36323,266.25归属于母公司所有者权益合计629,597.27786,065.93799,953.05少数股东权益263,617.67249,124