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博汇纸业(600966)公告正文

博汇纸业2007年半年度报告

公告日期:2007-07-28

山东博汇纸业股份有限公司2007年半年度报告
   
    
    目录
     一、重要提示 3
    二、公司基本情况 3
    三、股本变动及股东情况 5
    四、董事、监事和高级管理人员 6
    五、董事会报告 6
    六、重要事项 8
    七、财务会计报告(未经审计) 13
    八、备查文件目录 54
    
     一、重要提示
    1、本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    2、公司全体董事出席董事会会议。  3、公司半年度财务报告未经审计。 4、公司负责人杨延良、主管会计工作负责人高俊兰及会计机构负责人(会计主管人员)金文娟声明:保证本半年度报告中财务报告的真实、完整。
    二、公司基本情况
    (一)公司基本情况简介
    1、 公司法定中文名称:山东博汇纸业股份有限公司 公司法定中文名称缩写:博汇纸业 公司英文名称:Shandong Bohui Paper Industry Co.,LTD 公司英文名称缩写:SDBH 2、 公司A股上市交易所:上海证券交易所 公司A股简称:博汇纸业 公司A股代码:600966 3、 公司注册地址:山东省桓台县马桥镇工业路北首 公司办公地址:山东省桓台县马桥镇工业路北首 邮政编码:256405 公司国际互联网网址:http://www.bohui.net 公司电子信箱:zqb@bohui.com 4、 公司法定代表人:杨延良 5、 公司董事会秘书:杨国栋 电话:0533-8538020 传真:0533-8538020 E-mail:zqb@bohui.com 联系地址:山东省桓台县马桥镇工业路北首 公司证券事务代表:潘庆峰 电话:0533-8538020 传真:0533-8538020 E-mail:zqb@bohui.com 联系地址:山东省桓台县马桥镇工业路北首 6、 公司信息披露报纸名称:中国证券报、上海证券报 登载公司半年度报告的中国证监会指定国际互联网网址:http://www.sse.com.cn 公司半年度报告备置地点:公司证券部 7、 公司其他基本情况:
    公司注册登记日期:1994年4月29日 公司法人营业执照注册号:3700001805551 公司税务登记号码:3703211706397513
    
    (二)主要财务数据和指标
    1、主要会计数据和财务指标
    单位:元 币种:人民币
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                             本报告期末                上年度期末              本报告期末比上年度期末  
                                                                                               增减(%)              
  总资产                                     3,768,462,067.55          3,419,806,975.75        10.20                   
  所有者权益(或股东权益)                   1,477,656,811.34          1,418,660,778.25        4.16                    
  每股净资产(元)                             5.26                      5.05                    4.16                    
                                             报告期(1-6月)          上年同期                本报告期比上年同期增减  
                                                                                               (%)                  
  营业利润                                   95,131,630.60             111,811,148.59          -14.92                  
  利润总额                                   108,496,014.06            112,013,137.60          -3.14                   
  净利润                                     73,036,037.43             73,571,567.90           -0.73                   
  扣除非经常性损益的净利润                   64,082,585.34             73,575,414.52           -12.90                  
  基本每股收益(元)                           0.26                      0.26                    0                       
  稀释每股收益(元)                           0.26                      0.26                    0                       
  净资产收益率(%)                            4.94                      5.48                    减少0.54个百分点        
  经营活动产生的现金流量净额                 171,317,816.28            108,474,094.97          57.93                   
  每股经营活动产生的现金流量净额             0.61                      0.39                    56.41                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、非经常性损益项目和金额
    单位:元 币种:人民币
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  非经常性损益项目                                                                 金额                                
  非流动资产处置损益                                                               13,343,835.52                       
  除上述各项之外的其他营业外收支净额                                               20,547.94                           
  所得税影响金额                                                                   -4,410,931.37                       
  合计                                                                             8,953,452.09                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
三、股本变动及股东情况
    (一)股份变动情况表
    报告期内,公司股份总数及股本结构未发生变化。
    (二)股东情况
    1、股东数量和持股情况
    单位:股
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期末股东总数                      45,903                                                                         
  前十名股东持股情况                                                                                                   
  股东名称                          股东性质  持股比例  持股总数        报告期内增减   持有有限售条件股  质押或冻结的  
                                              (%)                                      份数量            股份数量      
  山东博汇集团有限公司              其他      36.39     102,178,581     0              98,450,181        质押47,600,00 
                                                                                                         0             
  青岛海光生物工程技术有限公司      其他      5.81      16,302,927      -2,729,800     2,262,927         未知          
  上海财盟投资管理有限公司          其他      0.90      2,530,000       -8,806,918                       未知          
  邹延茂                            未知      0.32      885,600         885,600                          未知          
  陈珉                              未知      0.14      395,000         395,000                          未知          
  北京昊震经贸有限公司              未知      0.14      389,000         389,000                          未知          
  冯国新                            未知      0.14      380,000         -45,900                          未知          
  李洁                              未知      0.11      320,000         320,000                          未知          
  上海新竹汽车用品有限公司          未知      0.11      312,000         312,000                          未知          
  叶彦彤                            未知      0.11      307,601         307,601                          未知          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  前十名无限售条件股东持股情况                                                                                         
  股东名称                             持有无限售条件股份数量                             股份种类                     
  青岛海光生物工程技术有限公司         11,410,200                                         人民币普通股                 
  山东博汇集团有限公司                 3,728,400                                          人民币普通股                 
  上海财盟投资管理有限公司             2,530,000                                          人民币普通股                 
  邹延茂                               885,600                                            人民币普通股                 
  陈珉                                 395,000                                            人民币普通股                 
  北京昊震经贸有限公司                 389,000                                            人民币普通股                 
  冯国新                               380,000                                            人民币普通股                 
  李洁                                 320,000                                            人民币普通股                 
  上海新竹汽车用品有限公司             312,000                                            人民币普通股                 
  叶彦彤                               307,601                                            人民币普通股                 
  上述股东关联关系或一致行动关系的说   已知控股股东与其他股东之间不存在任何关联关系,也不属于《上市公司收购管理办法》  
  明                                   规定的一致行动人。                                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     前十名有限售条件股东持股数量及限售条件
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序  有限售条件股   持有的有限  有限售条件股份可上市交易  限售条件                                                    
  号  东名称         售条件股份  可上市交   新增可上市交   情况                                                        
                     数量        易时间     易股份数量                                                                 
  1   山东博汇集团   98,450,181  2008年11   14,040,000     自获得上市流通权之日起36个月不上市交易或转让,期满后,12个  
      有限公司                   月7日                     月月内不超5%,24个月不超10%,二级市场出售价格不低于8.0元/ 
                                 2009年11   14,040,000     股(发生利润分配、资本公积金转增、增发新股、配股或可转债时  
                                 月7日                     ,价格作相应调整)                                          
                                 2010年11   70,370,181                                                                 
                                 月7日                                                                                 
  2   青岛海光生物   4,892,727   2007年11   4,892,727      自获得上市流通权之日起12个月内不上市或交易,期满后12个月内  
      工程技术有限               月7日                     不超5%,24个月不超10%                                     
      公司                                                                                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、控股股东及实际控制人变更情况 本报告期内公司控股股东及实际控制人没有发生变更。 
     四、董事、监事和高级管理人员
    
    (一)董事、监事和高级管理人员持股变动
    报告期内公司董事、监事、高级管理人员持股未发生变化。
     (二)新聘或解聘公司董事、监事、高级管理人员的情况  本报告期内公司无新聘或解聘公司董事、监事、高级管理人员的情况。 
     五、董事会报告
    (一)董事会报告
    报告期内,公司严格落实年初制定的发展策略,经营稳健发展。公司董事会和经营管理层真抓实干,积极调整原料库存,合理调整产品结构,降低生产成本,参与国际市场竞争,积极推动公司林、浆、纸一体化发展方针。生产管理上,对公司及控股子公司进行量化管理,搞好产品创新,建立研发激励机制;销售上,继续深入开拓销售市场,提高公司产品的市场占有率;后勤部门,继续为生产、销售、客户提供服务,加强业务的学习,不断提高工作效率和工作质量。 报告期内,公司实现营业收入142,084.59万元,同比增长12.70%;营业利润9,513.16万元,同比降低14.92%;实现净利润7,303.60万元,同比降低0.73%。 报告期内,公司变动较大的指标及原因: 1、货币资金比年初增加64.15%,金额为102,680,307.56元,主要是新增进出口银行借款尚未使用及期末银行汇票及承兑保证金增加。 2、应收票据比年初增加205.55%,金额为111,971,246.12元,主要是期末收到的大部分银行承兑汇票未及时支付所致。  3、其他应收款比年初减少48.12%,金额为3,535,623.83元,主要是公司期末较期初个人备用金减少所致。 4、在建工程比年初增加54.59%,金额为136,770,552.55元,主要是石膏护面纸安装领用设备、物资及9.5万吨化学浆项目加快建设所致。 5、 无形资产比年初增加31.09%,金额为33,640,398.88元,主要是根据新会计准则规定原在固定资产中核算的部分土地转入无形资产核算。 6、 短期借款比年初增加34.84%,主要是增加进出口银行借款备付国外信用证及外汇所致。 7、应付票据比年初增加133.40%,主要是本期增加用票据付部分木浆及化工款所致。 8、 营业税金及附加比上年同期减少41.86%,主要是本期实现增值税同比降低,以及公司控股子公司大华纸业及博汇浆业据合资公司税法规定不计提营业税金及附加所致。 9、营业外支出比上年同期增加472.69%,主要是本期低于账面价值清理部分草浆车间设备所致。 10、营业外收入比上年同期增加2524.39%,主要是母公司以部分固定资产投资于博汇浆业公司的增值额计入营业外收入所致。
    (二)公司主营业务及其经营状况
    1、主营业务分行业、产品情况表
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  分行业或分产  营业收入           营业成本          毛利率(%  营业收入比上年同期  营业成本比上年同   毛利率比上年同期 
  品                                                 )         增减(%)             期增减(%)          增减(%)          
  分行业                                                                                                               
  文化纸        530,230,556.18     454,722,885.52    14.24     -1.64               8.98               减少7.85个百分点 
  卡纸          589,728,288.36     478,527,247.90    18.86     16.90               16.73              增加0.63个百分点 
  包装纸        289,244,666.13     261,656,410.00    9.54      40.44               46.01              减少2.94个百分点 
  分产品                                                                                                               
  书写纸        499,699,603.37     427,603,958.03    14.43     -0.84               10.34              减少8.16个百分点 
  卡纸          589,728,288.36     478,527,247.90    18.86     16.90               16.73              增加0.63个百分点 
  箱板纸        261,031,668.00     238,713,024.01    8.55      41.30               47.74              减少3.47个百分点 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
其中:报告期内上市公司向控股股东及其子公司销售产品或提供劳务的关联交易金额0万元。
     2、主营业务分地区情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  地区                               营业收入                            营业收入比上年增减(%)                         
  华北地区                           488,593,890.51                      8.12                                          
  东北地区                           38,589,777.13                       2.79                                          
  华中地区                           125,786,509.38                      26.64                                         
  华东地区                           264,423,759.28                      17.72                                         
  华南地区                           305,668,472.77                      24.14                                         
  西北地区                           4,002,725.62                        -55.68                                        
  西南地区                           145,309,396.05                      66.20                                         
  境外                               36,828,979.93                       -60.59                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(三)公司投资情况
    
    1、募集资金使用情况
    报告期内,公司无募集资金或前期募集资金使用到本期的情况。
    2、非募集资金项目情况 1)、15万吨石膏护面纸 公司出资226,000,000元投资该项目,土建已完工,正在进行设备安装调试。 2)、9.5万吨化学浆 公司出资431,980,000元投资该项目,正在进行土建过程中。
    六、重要事项
    (一)公司治理的情况
    报告期内,公司严格按照《公司法》、《证券法》、《上海证券交易所上市规则》等有关法律法规的要求,不断完善法人治理结构,加强信息披露工作,规范运作。报告期内,公司根据中国证监会、上海证券交易所的要求,依照《上市公司信息披露管理办法》,修订了公司《信息披露管理制度》,完善了公司治理相关制度。 公司治理的实际情况符合相关文件要求,与中国证监会有关文件的要求不存在差异。 
     (二)报告期实施的利润分配方案执行情况
    根据2007年3月7日公司2006年度股东大会,公司2006年度利润分配方案:以公司2006年末总股本28080万股为基数,向全体股东按每10股派送现金0.50(含税),共计派发现金红利14040000元,剩余未分配利润转入下一年度。该利润分配方案已于2007年4月实施完毕。
    (三)重大诉讼仲裁事项
    本报告期公司无重大诉讼、仲裁事项。 
    (四)资产交易事项
    本报告期公司无收购及出售资产、吸收合并事项。
    (五)报告期内公司重大关联交易事项
    1、与日常经营相关的关联交易 (1)、购买商品、接受劳务以及其他流出的重大关联交易
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称             关联交易   关联交易   关联交  关联交易金额         占同类交易  关联交   市场价  关联交易对公  
                         内容       定价原则   易价格                       金额的比例  易结算   格      司利润的影响  
                                                                            (%)         方式                           
  淄博欧格登博汇热电有   电         协议价             22,429,076.92        23.19                                      
  限公司                                                                                                               
  淄博欧格登博汇热电有   蒸汽       协议价             14,370,132.74        39.08                                      
  限公司                                                                                                               
  山东天源热电有限公司   电         协议价             74,290,532.05        76.81                                      
  山东天源热电有限公司   蒸汽       协议价             22,395,911.50        60.92                                      
  山东博汇集团有限公司   柴油       协议价             409,982.00           100                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、非经营性关联债权债务往来
    单位:万元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方                         关联关系        向关联方提供资金             关联方向上市公司提供资金                 
                                                 发生额        余额           发生额                       余额        
  山东博汇集团有限公司           控股股东                                     26,319,346.15                0           
  合计                           --                                           26,319,346.15                0           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
报告期内上市公司向控股股东及其子公司提供资金的发生额0万元,上市公司向控股股东及其子公司提供资金的余额0万元
    (六)托管情况
    本报告期公司无托管事项。 
    (七)承包情况
    本报告期公司无承包事项。 
    (八)租赁情况
    本报告期公司无租赁事项。 
    (九)担保情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司对外担保情况(不包括对子公司的担保)                                                                             
  担保对象名称     发生日期(协   担保金额              担保类型   担保期              是否履行   是否为关联方担保(是 
                   议签署日)                                                          完毕       或否)               
  山东桓台博汇社   2006年9月12日  25,000,000            连带责任   2006年9月12日~200  否         否                   
  会福利化工厂                                          担保       7年9月11日                                          
  山东桓台博汇社   2006年9月14日  15,000,000            连带责任   2006年9月14日~200  否         否                   
  会福利化工厂                                          担保       7年9月13日                                          
  报告期内担保发生额合计                                           0                                                   
  报告期末担保余额合计(A)                                        40,000,000                                          
  公司对子公司的担保情况                                                                                               
  报告期内对子公司担保发生额合计                                       22,000,000                                      
  报告期末对子公司担保余额合计(B)                                    22,000,000                                      
  公司担保总额(包括对子公司的担保)                                                                                   
  担保总额(A+B)                                                      62,000,000                                      
  担保总额占公司净资产的比例                                           4.20                                            
  其中:                                                                                                               
  为股东、实际控制人及其关联方提供担保的金额(C)                      0                                               
  直接或间接为资产负债率超过70%的被担保对象提供的债务担保金额(D)    0                                               
  担保总额超过净资产50%部分的金额(E)                                0                                               
  上述三项担保金额合计(C+D+E)                                        0                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1、2006年9月12日,山东博汇纸业股份有限公司为山东桓台博汇社会福利化工厂提供担保,担保金额为25,000,000元,担保期限为2006年9月12日至2007年9月11日。
    2、2006年9月14日,山东博汇纸业股份有限公司为山东桓台博汇社会福利化工厂提供担保,担保金额为15,000,000元,担保期限为2006年9月14日至2007年9月13日。
    (十)委托理财情况
    本报告期公司无委托理财事项。 
    (十一)承诺事项履行情况
    报告期内或持续到报告期内,公司或持股5%以上股东除股改以外没有其他承诺事项。 
    原非流通股东在股权分置改革过程中做出的承诺事项及其履行情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  股东名称        承诺事项                                                                                承诺履  备注 
                                                                                                          行情况       
  山东博汇集团有  1、自获得上市流通权之日起,在36个月内不上市交易或转让,在该项承诺期满后,通过上海证券   未违背       
  限公司          交易所挂牌交易出售股票,出售数量占本公司股份总数的比例在12个月内不超过总股本的5%,在2  承诺         
                  4个月内不超过总股本的10%。 2、根据2005年、2006年经审计的年度财务报告,如果本公司2005                
                  年、2006年扣除非经常性损益后净利润分别低于12000万元、14500万元。或2005年、2006年度财务               
                  报告被出具非标准审计报告,博汇集团承诺:一次性追加支付对价的股份总数420万股。 3、自获                
                  得上市流通权之日起36个月不上市交易或转让,期满后,二级市场出售价格不低于8.0元/股(发生               
                  利润分配、资本公积金转增、增发新股、配股或可转债时,价格作相应调整) 4、本公司股权分置               
                  改革方案获得相关股东会议批准实施后2个月内,如本公司股票价格连续2个交易日收盘价低于5.40               
                  元/股,则自次一交易日起,博汇集团将通过交易所集中竞价的方式增持本公司股份,直至增持数                
                  量达到500万股,或本公司股票收盘价不低于5.40元/股,并承诺在增持股份计划完成后6个月内不                
                  出售所增持股份。                                                                                     
  青岛海光生物工  自获得上市流通权之日起12个月内不上市或交易,期满后12个月内不超5%,24个月不超10%       未违背       
  程技术有限公司                                                                                          承诺         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十二)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    报告期内公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。
    (十三)其它重大事项及其影响和解决方案的分析说明  报告期内公司无其他重大事项。 
    (十四)信息披露索引


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  事项                                           刊载的报刊名称及版面     刊载日期      刊载的互联网网站及检索路径     
  山东博汇纸业股份有限公司关于公司股东股份质押   《中国证券报》C001版;   2007年1月5日  http://www.sse.com.cn          
  事项的公告                                     《上海证券报》D20版                                                   
  山东博汇纸业股份有限公司2007年第一次临时股东   《中国证券报》C004版;   2007年1月10   http://www.sse.com.cn          
  大会决议公告                                   《上海证券报》D7版       日                                           
  山东博汇纸业股份有限公司第五届董事会第六次会   《中国证券报》C004版;   2007年1月26   http://www.sse.com.cn          
  议决议公告暨召开2007年第二次临时股东大会的通   《上海证券报》D7版       日                                           
  知                                                                                                                   
  山东博汇纸业股份有限公司对外投资暨转让股权的   《中国证券报》C004版;   2007年1月26   http://www.sse.com.cn          
  公告                                           《上海证券报》D7版       日                                           
  山东博汇纸业股份有限公司对外投资暨转让股权的   《中国证券报》C004版;   2007年1月26   http://www.sse.com.cn          
  公告                                           《上海证券报》D7版       日                                           
  山东博汇纸业股份有限公司临时董事会决议公告     《中国证券报》C004版;   2007年2月7日  http://www.sse.com.cn          
                                                 《上海证券报》封8版                                                   
  山东博汇纸业股份有限公司2007年第二次临时股东   《中国证券报》C004版;   2007年2月13   http://www.sse.com.cn          
  大会决议公告                                   《上海证券报》封4版      日                                           
  山东博汇纸业股份有限公司第五届董事会第七次会   《中国证券报》C009版;   2007年2月15   http://www.sse.com.cn          
  议决议公告暨召开2006年度股东大会的通知         《上海证券报》D10版      日                                           
  山东博汇纸业股份有限公司第五届监事会第四次会   《中国证券报》C009版;   2007年2月15   http://www.sse.com.cn          
  议决议公告                                     《上海证券报》D10版      日                                           
  山东博汇纸业股份有限公司关于为控股子公司提供   《中国证券报》C005版;   2007年2月16   http://www.sse.com.cn          
  担保的公告                                     《上海证券报》B40版      日                                           
  山东博汇纸业股份有限公司关于召开2006年度股东   《中国证券报》D004版;   2007年3月2日  http://www.sse.com.cn          
  大会的提示性公告                               《上海证券报》D10版                                                   
  山东博汇纸业股份有限公司2006年度股东大会决议   中国证券报》B04版;《上  2007年3月8日  http://www.sse.com.cn          
  公告                                           海证券报》封12版                                                      
  山东博汇纸业股份有限公司2006年度分红派息实施   《中国证券报》C104版;   2007年3月27   http://www.sse.com.cn          
  公告                                           《上海证券报》D98版      日                                           
  山东博汇纸业股份有限公司第五届董事会第八次会   《中国证券报》C102版;   2007年4月18   http://www.sse.com.cn          
  议决议公告                                     《上海证券报》D74版      日                                           
  山东博汇纸业股份有限公司第五届监事会第五次会   《中国证券报》C102版;   2007年4月18   http://www.sse.com.cn          
  议决议公告                                     《上海证券报》D74版      日                                           
  山东博汇纸业股份有限公司控股子公司日常经营关   《中国证券报》C102版;   2007年4月18   http://www.sse.com.cn          
  联交易公告                                     《上海证券报》D74版      日                                           
  山东博汇纸业股份有限公司第五届董事会第九次会   《中国证券报》C032版;   2007年6月30   http://www.sse.com.cn          
  议决议公告                                     《上海证券报》D66版      日                                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     七、财务会计报告(未经审计)
    (一)财务报表
    合并资产负债表 2007年06月30日
    单位: 元 币种:人民币
    编制单位: 山东博汇纸业股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                附注     期末余额                            年初余额                            
  流动资产:                                                                                                           
  货币资金                                     262,743,945.38                      160,063,637.82                      
  结算备付金                                                                                                           
  拆出资金                                                                                                             
  交易性金融资产                                                                                                       
  应收票据                                     166,444,088.46                      54,472,842.34                       
  应收账款                                     361,523,081.60                      379,495,812.95                      
  预付款项                                     29,104,717.14                       31,219,001.08                       
  应收保费                                                                                                             
  应收分保账款                                                                                                         
  应收分保合同准备金                                                                                                   
  应收利息                                                                                                             
  其他应收款                                   3,592,058.43                        7,127,682.26                        
  买入返售金融资产                                                                                                     
  存货                                         506,347,176.37                      468,297,408.73                      
  一年内到期的非流动资产                                                                                               
  其他流动资产                                                                                                         
  流动资产合计                                 1,329,755,067.38                    1,100,676,385.18                    
  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                                                                                                         
  投资性房地产                                                                                                         
  固定资产                                     1,788,157,529.27                    1,833,917,488.36                    
  在建工程                                     387,298,505.09                      250,527,952.54                      
  工程物资                                     115,043,349.74                      120,534,236.96                      
  固定资产清理                                                                                                         
  生产性生物资产                                                                                                       
  油气资产                                                                                                             
  无形资产                                     141,849,634.84                      108,209,235.96                      
  开发支出                                                                                                             
  商誉                                                                                                                 
  长期待摊费用                                 2,598,785.73                        2,182,481.25                        
  递延所得税资产                               3,759,195.50                        3,759,195.50                        
  其他非流动资产                                                                                                       
  非流动资产合计                               2,438,707,000.17                    2,319,130,590.57                    
  资产总计                                     3,768,462,067.55                    3,419,806,975.75                    
  流动负债:                                                                                                           
  短期借款                                     621,429,950.00                      460,869,600.00                      
  向中央银行借款                                                                                                       
  吸收存款及同业存放                                                                                                   
  拆入资金                                                                                                             
  交易性金融负债                                                                                                       
  应付票据                                     221,730,000.00                      95,000,000.00                       
  应付账款                                     138,158,983.26                      160,531,100.06                      
  预收款项                                     29,448,916.05                       23,593,109.83                       
  卖出回购金融资产款                                                                                                   
  应付手续费及佣金                                                                                                     
  应付职工薪酬                                 31,205,928.95                       23,765,949.10                       
  应交税费                                     25,618,699.52                       7,885,102.55                        
  应付利息                                     284,299.99                          3,310,903.07                        
  其他应付款                                   4,690,715.73                        4,476,436.01                        
  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                                                                                                       
  一年内到期的非流动负债                       130,000,000.00                      284,700,000.00                      
  其他流动负债                                                                                                         
  流动负债合计                                 1,202,567,493.50                    1,064,132,200.62                    
  非流动负债:                                                                                                         
  长期借款                                     1,042,000,000.00                    892,000,000.00                      
  应付债券                                                                                                             
  长期应付款                                                                                                           
  专项应付款                                                                                                           
  预计负债                                                                                                             
  递延所得税负债                                                                                                       
  其他非流动负债                                                                                                       
  非流动负债合计                               1,042,000,000.00                    892,000,000.00                      
  负债合计                                     2,244,567,493.50                    1,956,132,200.62                    
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                           280,800,000.00                      280,800,000.00                      
  资本公积                                     605,106,145.78                      605,106,145.78                      
  减:库存股                                                                                                           
  盈余公积                                     111,210,240.31                      111,210,240.31                      
  一般风险准备                                                                                                         
  未分配利润                                   480,540,425.25                      421,544,392.16                      
  外币报表折算差额                                                                                                     
  归属于母公司所有者权益合计                   1,477,656,811.34                    1,418,660,778.25                    
  少数股东权益                                 46,237,762.71                       45,013,996.88                       
  所有者权益合计                               1,523,894,574.05                    1,463,674,775.13                    
  负债和所有者权益总计                         3,768,462,067.55                    3,419,806,975.75                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:杨延良主管会计工作负责人:高俊兰会计机构负责人:金文娟
    母公司资产负债表 2007年06月30日
    单位: 元 币种:人民币
    编制单位: 山东博汇纸业股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                附注     期末余额                            年初余额                            
  流动资产:                                                                                                           
  货币资金                                     219,672,200.99                      153,528,898.24                      
  交易性金融资产                                                                                                       
  应收票据                                     105,804,317.48                      15,441,674.56                       
  应收账款                                     290,761,693.75                      324,032,870.44                      
  预付款项                                     23,270,378.89                       30,472,956.68                       
  应收利息                                                                                                             
  应收股利                                                                                                             
  其他应收款                                   3,074,848.19                        5,969,991.95                        
  存货                                         407,690,687.65                      401,919,877.51                      
  一年内到期的非流动资产                                                                                               
  其他流动资产                                                                                                         
  流动资产合计                                 1,050,274,126.95                    931,366,269.38                      
  非流动资产:                                                                                                         
  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                                 595,220,995.33                      67,520,995.33                       
  投资性房地产                                                                                                         
  固定资产                                     1,290,977,043.62                    1,650,976,069.21                    
  在建工程                                     376,439,651.37                      250,527,952.54                      
  工程物资                                     115,043,349.74                      120,534,236.96                      
  固定资产清理                                                                                                         
  生产性生物资产                                                                                                       
  油气资产                                                                                                             
  无形资产                                     116,865,687.50                      108,209,235.96                      
  开发支出                                                                                                             
  商誉                                                                                                                 
  长期待摊费用                                 2,598,785.73                        2,182,481.25                        
  递延所得税资产                               3,053,522.85                        3,053,522.85                        
  其他非流动资产                                                                                                       
  非流动资产合计                               2,500,199,036.14                    2,203,004,494.10                    
  资产总计                                     3,550,473,163.09                    3,134,370,763.48                    
  流动负债:                                                                                                           
  短期借款                                     464,229,950.00                      335,069,600.00                      
  交易性金融负债                                                                                                       
  应付票据                                     208,000,000.00                      95,000,000.00                       
  应付账款                                     197,453,350.59                      109,974,532.98                      
  预收款项                                     59,851,567.70                       22,104,044.54                       
  应付职工薪酬                                 26,166,748.72                       21,342,265.57                       
  应交税费                                     18,475,501.59                       6,512,458.33                        
  应付利息                                     284,299.99                          2,885,906.07                        
  应付股利                                                                                                             
  其他应付款                                   5,035,397.39                        31,636,080.67                       
  一年内到期的非流动负债                       110,000,000.00                      220,000,000.00                      
  其他流动负债                                                                                                         
  流动负债合计                                 1,089,496,815.98                    844,524,888.16                      
  非流动负债:                                                                                                         
  长期借款                                     999,000,000.00                      872,000,000.00                      
  应付债券                                                                                                             
  长期应付款                                                                                                           
  专项应付款                                                                                                           
  预计负债                                                                                                             
  递延所得税负债                                                                                                       
  其他非流动负债                                                                                                       
  非流动负债合计                               999,000,000.00                      872,000,000.00                      
  负债合计                                     2,088,496,815.98                    1,716,524,888.16                    
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                           280,800,000.00                      280,800,000.00                      
  资本公积                                     605,106,145.78                      605,106,145.78                      
  减:库存股                                                                                                           
  盈余公积                                     108,713,609.04                      108,713,609.04                      
  未分配利润                                   467,356,592.29                      423,226,120.50                      
  所有者权益(或股东权益)合计                 1,461,976,347.11                    1,417,845,875.32                    
  负债和所有者权益(或股东权益)总计           3,550,473,163.09                    3,134,370,763.48                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:杨延良主管会计工作负责人:高俊兰会计机构负责人:金文娟
    
     合并利润表 2007年1-6月
    单位: 元 币种:人民币 
    编制单位: 山东博汇纸业股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                          附注     本期金额               上期金额               
  一、营业总收入                                                         1,420,845,876.22       1,260,725,635.65       
  其中:营业收入                                                         1,420,845,876.22       1,260,725,635.65       
  利息收入                                                                                                             
  已赚保费                                                                                                             
  手续费及佣金收入                                                                                                     
  二、营业总成本                                                         1,325,714,245.62       1,148,914,487.06       
  其中:营业成本                                                         1,185,718,517.88       1,016,606,446.86       
  利息支出                                                                                                             
  手续费及佣金支出                                                                                                     
  退保金                                                                                                               
  赔付支出净额                                                                                                         
  提取保险合同准备金净额                                                                                               
  保单红利支出                                                                                                         
  分保费用                                                                                                             
  营业税金及附加                                                         3,694,997.12           6,355,181.08           
  销售费用                                                               59,774,939.56          56,601,181.80          
  管理费用                                                               35,407,747.76          28,734,431.15          
  财务费用                                                               41,118,043.30          40,617,246.17          
  资产减值损失                                                                                                         
  加:公允价值变动收益(损失以“-”号填列)                                                                           
  投资收益(损失以“-”号填列)                                                                                       
  其中:对联营企业和合营企业的投资收益                                                                                 
  汇兑收益(损失以“-”号填列)                                                                                        
  三、营业利润(亏损以“-”号填列)                                     95,131,630.60          111,811,148.59         
  加:营业外收入                                                         15,615,104.14          594,999.30             
  减:营业外支出                                                         2,250,720.68           393,010.29             
  其中:非流动资产处置损失                                                                                             
  四、利润总额(亏损总额以“-”号填列)                                 108,496,014.06         112,013,137.6          
  减:所得税费用                                                         34,236,210.80          36,964,335.40          
  五、净利润(净亏损以“-”号填列)                                     74,259,803.26          75,048,802.20          
  归属于母公司所有者的净利润                                             73,036,037.43          73,571,567.9           
  少数股东损益                                                           1,223,765.83           1,477,234.30           
  六、每股收益:                                                                                                       
  (一)基本每股收益                                                     0.26                   0.26                   
  (二)稀释每股收益                                                     0.26                   0.26                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:杨延良主管会计工作负责人:高俊兰会计机构负责人:金文娟
    母公司利润表 2007年1-6月
    
    单位: 元 币种:人民币 
    编制单位: 山东博汇纸业股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                        附注      本期金额                上期金额               
  一、营业收入                                                          1,159,305,823.51        1,054,773,754.79       
  减:营业成本                                                          970,722,740.95          837,397,856.33         
  营业税金及附加                                                        3,531,600.02            5,671,825.83           
  销售费用                                                              45,197,170.09           44,179,577.38          
  管理费用                                                              32,611,206.96           27,841,295.95          
  财务费用                                                              33,785,882.78           33,482,672.21          
  资产减值损失                                                                                                         
  加:公允价值变动收益(损失以“-”号填列)                                                                           
  投资收益(损失以“-”号填列)                                                                2,215,851.45           
  其中:对联营企业和合营企业的投资收益                                                                                 
  二、营业利润(亏损以“-”号填列)                                    73,457,222.71           108,416,378.54         
  加:营业外收入                                                        15,615,104.13           581,725.38             
  减:营业外支出                                                        2,250,720.68            281,183.15             
  其中:非流动资产处置净损失                                                                                           
  三、利润总额(亏损总额以“-”号填列)                                86,821,606.16           108,716,920.77         
  减:所得税费用                                                        28,651,130.03           35,145,352.87          
  四、净利润(净亏损以“-”号填列)                                    58,170,476.13           73,571,567.90          
  五、每股收益:                                                                                                       
  (一)基本每股收益                                                                                                   
  (二)稀释每股收益                                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:杨延良主管会计工作负责人:高俊兰会计机构负责人:金文娟
     合并现金流量表 2007年1-6月
    
    单位:元 币种:人民币
    编制单位: 山东博汇纸业股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                             附注      本期金额                      上期金额                    
  一、经营活动产生的现金流量:                                                                                         
  销售商品、提供劳务收到的现金                               1,589,467,818.55              1,393,642,194.64            
  客户存款和同业存放款项净增加额                                                                                       
  向中央银行借款净增加额                                                                                               
  向其他金融机构拆入资金净增加额                                                                                       
  收到原保险合同保费取得的现金                                                                                         
  收到再保险业务现金净额                                                                                               
  保户储金及投资款净增加额                                                                                             
  处置交易性金融资产净增加额                                                                                           
  收取利息、手续费及佣金的现金                                                                                         
  拆入资金净增加额                                                                                                     
  回购业务资金净增加额                                                                                                 
  收到的税费返还                                                                                                       
  收到其他与经营活动有关的现金                               1,117,623.18                  971,725.38                  
  经营活动现金流入小计                                       1,590,585,441.73              1,394,613,920.02            
  购买商品、接受劳务支付的现金                               1,293,619,714.25              1,125,804,428.49            
  客户贷款及垫款净增加额                                                                                               
  存放中央银行和同业款项净增加额                                                                                       
  支付原保险合同赔付款项的现金                                                                                         
  支付利息、手续费及佣金的现金                                                                                         
  支付保单红利的现金                                                                                                   
  支付给职工以及为职工支付的现金                             42,137,955.73                 34,007,502.38               
  支付的各项税费                                             73,193,957.99                 103,070,511.44              
  支付其他与经营活动有关的现金                               10,315,997.48                 23,257,382.74               
  经营活动现金流出小计                                       1,419,267,625.45              1,286,139,825.05            
  经营活动产生的现金流量净额                                 171,317,816.28                108,474,094.97              
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                                                                                   
  取得投资收益收到的现金                                                                                               
  处置固定资产、无形资产和其他长期资产收回的现金             1,594,061.42                  933,417.08                  
  净额                                                                                                                 
  处置子公司及其他营业单位收到的现金净额                                                                               
  收到其他与投资活动有关的现金                                                                                         
  投资活动现金流入小计                                       1,594,061.42                  933,417.08                  
  购建固定资产、无形资产和其他长期资产支付的现金             154,730,797.04                20,308,207.28               
  投资支付的现金                                                                                                       
  质押贷款净增加额                                                                                                     
  取得子公司及其他营业单位支付的现金净额                                                                               
  支付其他与投资活动有关的现金                                                                                         
  投资活动现金流出小计                                       154,730,797.04                20,308,207.28               
  投资活动产生的现金流量净额                                 -153,136,735.62               -19,374,790.20              
  三、筹资活动产生的现金流量:                                                                                         
  吸收投资收到的现金                                                                                                   
  其中:子公司吸收少数股东投资收到的现金                                                                               
  取得借款收到的现金                                         1,283,716,120.00              418,218,061.90              
  发行债券收到的现金                                                                                                   
  收到其他与筹资活动有关的现金                               3,047,321.57                  1,703,159.74                
  筹资活动现金流入小计                                       1,286,763,441.57              419,921,221.64              
  偿还债务支付的现金                                         1,127,855,770.00              465,928,461.90              
  分配股利、利润或偿付利息支付的现金                         76,469,959.15                 43,532,040.63               
  其中:子公司支付给少数股东的股利、利润                                                                               
  支付其他与筹资活动有关的现金                               1,459,849.79                  1,267,668.92                
  筹资活动现金流出小计                                       1,205,785,578.94              510,728,171.45              
  筹资活动产生的现金流量净额                                 80,977,862.63                 -90,806,949.81              
  四、汇率变动对现金及现金等价物的影响                       3,521,364.27                  2,479,303.64                
  五、现金及现金等价物净增加额                               102,680,307.56                771,658.60                  
  加:期初现金及现金等价物余额                               160,063,637.82                                            
  六、期末现金及现金等价物余额                               262,743,945.38                                            
  补充资料                                                                                                             
  1.将净利润调节为经营活动现金流量:                                                                                  
  净利润                                                     74,259,803.26                 75,048,802.20               
  加:资产减值准备                                                                                                     
  固定资产折旧、油气资产折耗、生产性生物资产折旧             70,066,590.99                 67,978,689.58               
  无形资产摊销                                               1,491,205.60                  557,869.65                  
  长期待摊费用摊销                                           213,356.46                    181,873.44                  
  处置固定资产、无形资产和其他长期资产的损失(收             -13,323,644.60                -107,789.29                 
  益以“-”号填列)                                                                                                   
  固定资产报废损失(收益以“-”号填列)                                                                               
  公允价值变动损失(收益以“-”号填列)                                                                               
  财务费用(收益以“-”号填列)                             44,621,278.29                 43,485,719.79               
  投资损失(收益以“-”号填列)                                                                                       
  递延所得税资产减少(增加以“-”号填列)                                                                             
  递延所得税负债增加(减少以“-”号填列)                                                                             
  存货的减少(增加以“-”号填列)                           -38,049,767.64                -28,445,705.40              
  经营性应收项目的减少(增加以“-”号填列)                 -88,348,607.00                -76,658,755.03              
  经营性应付项目的增加(减少以“-”号填列)                 120,387,600.92                29,603,093.97               
  其他                                                                                     -3,169,703.94               
  经营活动产生的现金流量净额                                 171,317,816.28                108,474,094.97              
  2.不涉及现金收支的重大投资和筹资活动:                                                                              
  债务转为资本                                                                                                         
  一年内到期的可转换公司债券                                                                                           
  融资租入固定资产                                                                                                     
  3.现金及现金等价物净变动情况:                                                                                      
  现金的期末余额                                             262,743,945.38                47,934,799.12               
  减:现金的期初余额                                         160,063,637.82                47,163,140.52               
  加:现金等价物的期末余额                                                                                             
  减:现金等价物的期初余额                                                                                             
  现金及现金等价物净增加额                                   102,680,307.56                771,658.60                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:杨延良主管会计工作负责人:高俊兰会计机构负责人:金文娟
     母公司现金流量表 2007年1-6月
    
    单位:元 币种:人民币
    编制单位: 山东博汇纸业股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                             附注      本期金额                      上期金额                    
  一、经营活动产生的现金流量:                                                                                         
  销售商品、提供劳务收到的现金                               1,263,578,068.23              1,151,646,642.05            
  收到的税费返还                                                                                                       
  收到其他与经营活动有关的现金                               1,117,623.18                  21,766,560.01               
  经营活动现金流入小计                                       1,264,695,691.41              1,173,413,202.06            
  购买商品、接受劳务支付的现金                               862,054,422.67                934,627,875.31              
  支付给职工以及为职工支付的现金                             37,000,721.83                 31,601,151.14               
  支付的各项税费                                             62,933,130.10                 94,751,216.50               
  支付其他与经营活动有关的现金                               36,729,769.49                 17,183,115.59               
  经营活动现金流出小计                                       998,718,044.09                1,078,163,358.54            
  经营活动产生的现金流量净额                                 265,977,647.32                95,249,843.52               
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                                                                                   
  取得投资收益收到的现金                                                                                               
  处置固定资产、无形资产和其他长期资产收回的现金             1,594,061.42                  920,143.16                  
  净额                                                                                                                 
  处置子公司及其他营业单位收到的现金净额                                                                               
  收到其他与投资活动有关的现金                                                                                         
  投资活动现金流入小计                                       1,594,061.42                  920,143.16                  
  购建固定资产、无形资产和其他长期资产支付的现金             123,232,303.53                19,083,898.80               
  投资支付的现金                                             159,902,492.88                                            
  取得子公司及其他营业单位支付的现金净额                                                                               
  支付其他与投资活动有关的现金                                                                                         
  投资活动现金流出小计                                       283,134,796.41                19,083,898.80               
  投资活动产生的现金流量净额                                 -281,540,734.99               -18,163,755.64              
  三、筹资活动产生的现金流量:                                                                                         
  吸收投资收到的现金                                                                                                   
  取得借款收到的现金                                         1,137,856,120.00              327,558,061.90              
  收到其他与筹资活动有关的现金                               1,061,211.90                  678,885.49                  
  筹资活动现金流入小计                                       1,138,917,331.90              328,236,947.39              
  偿还债务支付的现金                                         991,695,770.00                368,628,461.90              
  分配股利、利润或偿付利息支付的现金                         67,920,463.16                 35,632,009.70               
  支付其他与筹资活动有关的现金                               1,116,072.59                  1,008,851.64                
  筹资活动现金流出小计                                       1,060,732,305.75              405,269,323.24              
  筹资活动产生的现金流量净额                                 78,185,026.15                 -77,032,375.85              
  四、汇率变动对现金及现金等价物的影响                       3,521,364.27                  2,479,303.64                
  五、现金及现金等价物净增加额                               66,143,302.75                 2,533,015.67                
  加:期初现金及现金等价物余额                               153,528,898.24                                            
  六、期末现金及现金等价物余额                               219,672,200.99                                            
  补充资料                                                                                                             
  1.将净利润调节为经营活动现金流量:                                                                                  
  净利润                                                     58,170,476.13                 73,571,567.90               
  加:资产减值准备                                                                                                     
  固定资产折旧、油气资产折耗、生产性生物资产折旧             51,980,469.85                 59,828,901.20               
  无形资产摊销                                               1,491,205.60                  557,869.65                  
  长期待摊费用摊销                                           213,356.46                    181,873.44                  
  处置固定资产、无形资产和其他长期资产的损失(收             -13,323,644.60                -94,515.37                  
  益以“-”号填列)                                                                                                   
  固定资产报废损失(收益以“-”号填列)                                                                               
  公允价值变动损失(收益以“-”号填列)                                                                               
  财务费用(收益以“-”号填列)                             37,252,386.36                 35,632,009.70               
  投资损失(收益以“-”号填列)                                                                                       
  递延所得税资产减少(增加以“-”号填列)                                                                             
  递延所得税负债增加(减少以“-”号填列)                                                                             
  存货的减少(增加以“-”号填列)                           -5,770,810.14                 -32,777,552.41              
  经营性应收项目的减少(增加以“-”号填列)                 -89,921,583.77                -79,497,516.15              
  经营性应付项目的增加(减少以“-”号填列)                 225,885,791.43                40,583,630.86               
  其他                                                                                     -2,736,425.30               
  经营活动产生的现金流量净额                                 265,977,647.32                95,249,843.52               
  2.不涉及现金收支的重大投资和筹资活动:                                                                              
  债务转为资本                                                                                                         
  一年内到期的可转换公司债券                                                                                           
  融资租入固定资产                                                                                                     
  3.现金及现金等价物净变动情况:                                                                                      
  现金的期末余额                                             219,672,200.99                38,505,313.77               
  减:现金的期初余额                                         153,528,898.24                35,972,298.10               
  加:现金等价物的期末余额                                                                                             
  减:现金等价物的期初余额                                                                                             
  现金及现金等价物净增加额                                   66,143,302.75                 2,533,015.67                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:杨延良主管会计工作负责人:高俊兰会计机构负责人:金文娟
     合并所有者权益变动表 2007年1-6月
    
    编制单位: 山东博汇纸业股份有限公司 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目        本期金额                                                                                                 
              归属于母公司所有者权益                      少数股东权  所有者权益合计                                    
                                                          益                                                            
              实收  资本公   减  盈余公   一  未分配  其                                                               
              资本  积       :  积       般  利润    他                                                               
              (或            库           风                                                                           
              股本           存           险                                                                           
              )              股           准                                                                           
                                          备                                                                           
  一、上年年  280,  605,106      111,210      418,06      44,731  1,459,915,579.63                                     
  末余额      800,  ,145.78      ,240.31      7,465.      ,727.8                                                       
              000                             72          2                                                            
  加:会计政                                  3,476,      282,26  3,759,195.50                                         
  策变更                                      926.44      9.06                                                         
  前期差错更                                                                                                           
  正                                                                                                                   
  二、本年年  280,  605,106      111,210      421,54      45,013  1,463,674,775.13                                     
  初余额      800,  ,145.78      ,240.31      4,392.      ,996.8                                                       
              000                             16          8                                                            
  三、本年增                                                                                                           
  减变动金额                                                                                                           
  (一)净利                                  73,036      1,223,                                                       
  润                                          ,037.4      765.83                                                       
                                              3                                                                        
  (二)直接                                                                                                           
  计入所有者                                                                                                           
  权益的利得                                                                                                           
  和损失                                                                                                               
  1.可供出                                                                                                            
  售金融资产                                                                                                           
  公允价值变                                                                                                           
  动净额                                                                                                               
  2.权益法                                                                                                            
  下被投资单                                                                                                           
  位其他所有                                                                                                           
  者权益变动                                                                                                           
  的影响                                                                                                               
  3.与计入                                                                                                            
  所有者权益                                                                                                           
  项目相关的                                                                                                           
  所得税影响                                                                                                           
  4.其他                                                                                                              
  上述(一)                                  73,036      1,223,                                                       
  和(二)小                                  ,037.4      765.83                                                       
  计                                          3                                                                        
  (三)所有                                                                                                           
  者投入和减                                                                                                           
  少资本                                                                                                               
  1.所有者                                                                                                            
  投入资本                                                                                                             
  2.股份支                                                                                                            
  付计入所有                                                                                                           
  者权益的金                                                                                                           
  额                                                                                                                   
  3.其他                                                                                                              
  (四)利润                                                                                                           
  分配                                                                                                                 
  1.提取盈                                                                                                            
  余公积                                                                                                               
  2.提取一                                                                                                            
  般风险准备                                                                                                           
  3.对所有                                   14,040                                                                   
  者(或股东                                  ,004.3                                                                   
  )的分配                                    4                                                                        
  4.其他                                                                                                              
  (五)所有                                                                                                           
  者权益内部                                                                                                           
  结转                                                                                                                 
  1.资本公                                                                                                            
  积转增资本                                                                                                           
  (或股本)                                                                                                           
  2.盈余公                                                                                                            
  积转增资本                                                                                                           
  (或股本)                                                                                                           
  3.盈余公                                                                                                            
  积弥补亏损                                                                                                           
  4.其他                                                                                                              
  四、本期期  280,  605,106      111,210      480,54      46,237  1,523,894,574.05                                     
  末余额      800,  ,145.78      ,240.31      0,425.      ,762.7                                                       
              000                             25          1                                                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目              上年同期金额                                                                                       
                    归属于母公司所有者权益                                                少数股东权益  所有者权益合计 
                    实收资本(   资本公积       减  盈余公积      一   未分配利润    其他                               
                    或股本)                    :                般                                                    
                                               库                风                                                    
                                               存                险                                                    
                                               股                准                                                    
                                                                 备                                                    
  一、上年年末余额  216,000,00  669,906,145.7      88,658,281.5       294,242,844.        41,978,749.6  1,310,786,021. 
                    0           8                  9                  56                  0             53             
  加:会计政策变更                                                                                                     
  前期差错更正                                                                                                         
  二、本年年初余额  216,000,00  669,906,145.7      88,658,281.5       294,242,844.        41,978,749.6  1,310,786,021. 
                    0           8                  9                  56                  0             53             
  三、本年增减变动                                                                                                     
  金额(减少以“-                                                                                                     
  ”号填列)                                                                                                           
  (一)净利润                                                        73,571,567.9        1,477,234.30                 
                                                                      0                                                
  (二)直接计入所                                                                                                     
  有者权益的利得和                                                                                                     
  损失                                                                                                                 
  1.可供出售金融                                                                                                      
  资产公允价值变动                                                                                                     
  净额                                                                                                                 
  2.权益法下被投                                                                                                      
  资单位其他所有者                                                                                                     
  权益变动的影响                                                                                                       
  3.与计入所有者                                                                                                      
  权益项目相关的所                                                                                                     
  得税影响                                                                                                             
  4.其他                       2,000                                                                                  
  上述(一)和(二              2,000                                 73,571,567.9        1,477,234.30                 
  )小计                                                              0                                                
  (三)所有者投入                                                                                                     
  和减少资本                                                                                                           
  1.所有者投入资                                                                                                      
  本                                                                                                                   
  2.股份支付计入                                                                                                      
  所有者权益的金额                                                                                                     
  3.其他                                                                                                              
  (四)利润分配                                                                                                       
  1.提取盈余公积                                                                                                      
  2.提取一般风险                                                                                                      
  准备                                                                                                                 
  3.对所有者(或                                                                                                      
  股东)的分配                                                                                                         
  4.其他                                                                                                              
  (五)所有者权益                                                                                                     
  内部结转                                                                                                             
  1.资本公积转增   64,800,000  -64,800,000.0                                                                          
  资本(或股本)    .00         0                                                                                      
  2.盈余公积转增                                                                                                      
  资本(或股本)                                                                                                       
  3.盈余公积弥补                                                                                                      
  亏损                                                                                                                 
  4.其他                                                                                                              
  四、本期期末余额  280,800,00  605,108,145.7      88,658,281.5       367,814,412.        43,455,983.9  1,385,836,823. 
                    0.00        8                  9                  46                  0             73             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:杨延良主管会计工作负责人:高俊兰会计机构负责人:金文娟
     母公司所有者权益变动表 2007年1-6月
    
    编制单位: 山东博汇纸业股份有限公司 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                          本期金额                                                                               
                                实收资本(或股   资本公积        减:   盈余公积        未分配利润     所有者权益合计   
                                本)                             库存                                                   
                                                                股                                                     
  一、上年年末余额              280,800,000     605,106,145.78         108,713,609.04  419,749,194.0  1,414,368,948.88 
                                                                                       6                               
  加:会计政策变更                                                                     3,476,926.44   3,476,926.44     
  前期差错更正                                                                                                         
  二、本年年初余额              280,800,000.00  605,106,145.78         108,713,609.04  423,226,120.5  1,417,845,875.32 
                                                                                       0                               
  三、本年增减变动金额(减少以                                                                                         
  “-”号填列)                                                                                                       
  (一)净利润                                                                         58,170,476.13                   
  (二)直接计入所有者权益的利                                                                                         
  得和损失                                                                                                             
  1.可供出售金融资产公允价值                                                                                          
  变动净额                                                                                                             
  2.权益法下被投资单位其他所                                                                                          
  有者权益变动的影响                                                                                                   
  3.与计入所有者权益项目相关                                                                                          
  的所得税影响                                                                                                         
  4.其他                                                                                                              
  上述(一)和(二)小计                                                               58,170,476.13                   
  (三)所有者投入和减少资本                                                                                           
  1.所有者投入资本                                                                                                    
  2.股份支付计入所有者权益的                                                                                          
  金额                                                                                                                 
  3.其他                                                                                                              
  (四)利润分配                                                                                                       
  1.提取盈余公积                                                                                                      
  2.对所有者(或股东)的分配                                                          14,040,004.34                   
  3.其他                                                                                                              
  (五)所有者权益内部结转                                                                                             
  1.资本公积转增资本(或股本                                                                                          
  )                                                                                                                   
  2.盈余公积转增资本(或股本                                                                                          
  )                                                                                                                   
  3.盈余公积弥补亏损                                                                                                  
  4.其他                                                                                                              
  四、本期期末余额              280,800,000.00  605,106,145.78         108,713,609.04  467,356,592.2  1,461,976,347.11 
                                                                                       9                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                           上年同期金额                                                                          
                                 实收资本(或股   资本公积        减:  盈余公积       未分配利润      所有者权益合计   
                                 本)                             库存                                                  
                                                                 股                                                    
  一、上年年末余额               216,000,000.00  669,906,145.78        86,781,070.43  295,464,808.58  1,268,152,024.79 
  加:会计政策变更                                                                                                     
  前期差错更正                                                                                                         
  二、本年年初余额               216,000,000.00  669,906,145.78        86,781,070.43  295,464,808.58  1,268,152,024.79 
  三、本年增减变动金额(减少以                                                                                         
  “-”号填列)                                                                                                       
  (一)净利润                                                                        73,571,567.90                    
  (二)直接计入所有者权益的利                                                                                         
  得和损失                                                                                                             
  1.可供出售金融资产公允价值变                                                                                        
  动净额                                                                                                               
  2.权益法下被投资单位其他所有                                                                                        
  者权益变动的影响                                                                                                     
  3.与计入所有者权益项目相关的                                                                                        
  所得税影响                                                                                                           
  4.其他                                        2,000                                                                 
  上述(一)和(二)小计                         2,000                                                                 
  (三)所有者投入和减少资本                                                                                           
  1.所有者投入资本                                                                                                    
  2.股份支付计入所有者权益的金                                                                                        
  额                                                                                                                   
  3.其他                                                                                                              
  (四)利润分配                                                                                                       
  1.提取盈余公积                                                                                                      
  2.对所有者(或股东)的分配                                                                                          
  3.其他                                                                                                              
  (五)所有者权益内部结转                                                                                             
  1.资本公积转增资本(或股本)  64,800,000.00   -64,800,000.00                                                        
  2.盈余公积转增资本(或股本)                                                                                        
  3.盈余公积弥补亏损                                                                                                  
  4.其他                                                                                                              
  四、本期期末余额               280,800,000.00  605,108,145.78        86,781,070.43  369,036,376.48  1,341,725,592.69 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:杨延良主管会计工作负责人:高俊兰会计机构负责人:金文娟
    公司概况
    山东博汇纸业股份有限公司(以下简称“公司”或“本公司”)其前身为桓台县万飞股份有限公司,成立于1994年4月29日,是1994年3月20日由桓台县体制改革委员会以桓体改字(1994)第3号文批准以定向募集方式设立的股份有限公司,注册资本为人民币1,400,000.00元。1996年8月23日,公司第一次临时股东大会审议通过并经桓台县体制改革委员会以桓体改字[1996]第19号文批准,公司向山东淄博博汇实业总公司造纸厂定向增发18,977,959股法人股。1996年12月经山东省经济体制改革委员会鲁体改函字[1996]248号文予以确认,公司名称变更为“山东博汇实业股份有限公司”,并于1997年1月28日在山东省工商行政管理局重新登记注册,公司注册资本变更为20,377,959.00元。2000年11月28日,公司2000年第一次临时股东大会审议通过《关于向股东派送红股的议案》和《关于山东淄博博汇实业总公司对公司的部分债权转为股权的议案》,公司决定以1999年末总股本为基数以经审计的2000年6月30日净利润按10送10的比例向全体股东派送红股。公司的债权人山东淄博博汇实业总公司(后更名为“淄博博汇实业有限公司”,现更名为“山东博汇集团有限公司”,以下简称“博汇集团”)同意以其拥有的公司债权88,632,424.96元按公司2000年6月30日为审计基准日的每股净资产1.28元进行折股,折股总数为69,244,082股。以上2000年中期利润分配方案和债权转股权方案经山东省经济体制改革办公室2000年12月7日以鲁体改企字[2000]第83号文件予以批准,并由北京天华会计师事务所天华验字(2000)第272号验资报告验证。公司领取了山东省人民政府颁发的鲁政股增字[2000]52号《山东省股份有限公司批准证书》,并在山东省工商行政管理局换领了注册号为3700001805551的《企业法人营业执照》,注册资本为110,000,000.00元。2002年6月公司更名为山东博汇纸业股份有限公司。 经中国证券监督管理委员会证监发行字[2004]48号文核准,公司于2004年5月24日以每股发行价格11.20元,发行了面值为1元的社会公众股70,000,000股。经上海证券交易所批准,社会公众股于2004年6月8日上市交易, 股票代码为600966。上市后公司注册资本变更为180,000,000.00元。经公司2004年度股东大会审议通过,以2004年末总股本180,000,000股为基数,每10股转增2股,以资本公积向全体股东转增股份36,000,000股。注册资本变更为216,000,000.00元。根据公司2006年4月17日通过的2005年度股东大会决议,以2005年末总股本216,000,000股为基数,以资本公积每10股转增股份3股,注册资本变更为280,800,000.00元。 经营范围:本公司主要从事胶印纸、书写纸、包装纸、纸板、造纸木浆的生产、销售,批准范围的自营进出口业务及“三来一补”业务。公司的主要产品有“博汇”牌白卡纸、书写纸、胶印纸、高档纸板等。企业法定代表人:杨延良。企业法人营业执照号为3700001805551。公司住所:桓台县马桥镇工业路北首。
    (二)公司主要会计政策、会计估计和会计差错
    本公司董事会声明:本公司编制的中期财务报告符合企业会计准则的要求,真实、完整地反映了企业财务状况、经营成果和现金流量等有关信息。
    1、会计准则和会计制度: 根据财政部“财会〔2006〕3号”文的规定,自2007年1月1日起,公司执行《企业会计准则》基本准则和38项具体准则。 2、财务报表的编制基础: 本公司以权责发生制为记账基础进行会计确认、计量和报告,报告期内财务报表项目一般按照取得时的历史成本进行初始计量,符合条件的采用重置成本、可变现净值、现值、公允价值进行计量。 3、会计年度: 本公司会计年度自公历1月1日起至12月31日止。 4、记账本位币: 本公司的记账本位币为人民币。 5、计量属性: 本公司计量属性主要包括:历史成本、重置成本、可变现净值、现值、公允价值,对会计要素计量时,一般采用历史成本,在保证所确定的会计要素能够可靠计量时,根据各项企业会计准则具体规定,采用计量重置成本、可变现净值、现值、公允价值。本期会计计量未发生变化。 6、现金及现金等价物的确定标准: 本公司现金等价物指公司持有的期限短(一般指从购买日起,三个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。 7、外币业务核算方法: 本公司外币交易折算成人民币的方法: 本公司发生的外币交易在初始确认时,按交易日的即期汇率(通常指中国人民银行公布的当日外汇牌的中间价,下同)折算为人民币金额,但公司发生的外币兑换业务或涉及外币兑换的交易事项,按照实际采用的汇率折算为人民币金额。 外币货币性项目,采用资产负债表日即期汇率折算。因资产负债表日即期汇率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额,除了按照《企业会计准则第17号—借款费用》的规定,与购建或生产符合资本化条件的资产相关的外币借款产生的的汇兑差额予以资本化外,计入当期损益。 以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。 以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,折算后记账本位币金额与原记账本位币金额的差额,作为公允价值变动(含汇率变动)处理,计入当期损益。 8、应收款项坏账损失核算方法 坏账的确认标准为:①因债务人破产或死亡,以其破产财产或遗产清偿后,仍然不能收回的应收款项; 坏账的核算方法:公司的坏账核算采用备抵法,期末公司对应收款项(包括应收账款和其他应收款)按账龄分析法计提坏账准备。 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄分析法                                                                                                           
  账龄                                应收账款计提比例(%)                           其他应收款计提比例(%)              
  1年以内(含1年)                    3                                                                                
  1-2年                              5                                                                                
  2-3年                              10                                                                               
  3年以上                             30                                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
9、存货核算方法:
    (1)存货分类: 本公司存货主要包括原材料、在产品及自制半成品、周转材料、库存商品等。 (2)存货取得和发出的计价方法: 存货在取得时按实际成本计价,存货成本包括采购成本、加工成本和其他成本。领用和发出时按加权平均法计价。应计入存货成本的借款费用,按照借款费用的有关规定处理。 周转材料和包装物的摊销方法:周转材料采用五五摊销法摊销;包装物于领用时一次摊销法摊销。 (4)存货的盘存制度为永续盘存制。 (5)存货跌价准备的确认标准及计提方法: 本公司存货按照成本与可变现净值孰低计量。可变现净值,是指在日常活动中,存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额。其中:商品存货的可变现净值为估计售价减去估计的销售费用以及相关税费后的金额;材料存货的可变现净值为产成品估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额。 本公司确定存货的可变现净值,以取得的确凿证据为基础,并且考虑持有存货的目的、资产负债表日后事项的影响等因素。为生产而持有的材料等,用其生产的产成品的可变现净值高于成本的,该材料仍然按照成本计量;材料价格的下降表明产成品的可变现净值低于成本的,该材料按照可变现净值计量。 存货成本高于其可变现净值的,计提存货跌价准备,计入当期损益。本公司按照单个存货项目计提存货跌价准备。 本公司于资产负债表日确定存货的可变现净值。以前减记存货价值的影响因素已经消失的,减记的金额予以恢复,并在原已计提的存货跌价准备金额内转回,转回的金额计入当期损益。
    10、固定资产计价、折旧方法和减值准备的计提方法: 
    (1) 固定资产计价和折旧方法:
    固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一年,单位价值较高的有形资产。
    固定资产以取得时的实际成本入帐,并从其达到预定可使用状态的次月起,采用直线法(年数平均法)提取折旧。
    各类固定资产的估计残值率、折旧年限和年折旧率如下:


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  类别                        折旧年限(年)                   残值率(%)               年折旧率(%)                 
  房屋及建筑物                35                               5                         2.71                          
  机器设备                    15                               5                         11.88-6.33                    
  运输设备                    8                                5                         11.88                         
  办公设备                    5                                5                         19.00                         
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固定资产按照成本进行初始计量。 ①外购固定资产的成本,包括购买价款、相关税费、使固定资产达到预定可使用状态前所发生的可归属于该项资产的运输费、装卸费、安装费和专业人员服务费等。 以一笔款项购入多项没有单独标价的固定资产,按照各项固定资产公允价值比例对总成本进行分配,分别确定各项固定资产的成本。 购买固定资产的价款超过正常信用条件延期支付,实质上具有融资性质的,固定资产的成本以购买价款的现值为基础确定。实际支付的价款与购买价款的现值之间的差额,除按照借款费用有关规定应予资本化的以外,在信用期间内计入当期损益。 ②自行建造固定资产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成。已达到预定可使用状态但尚未办理竣工决算的固定资产,按照估计价值确定其成本,并计提折旧;待办理竣工决算后,再按实际成本调整原来的暂估价值,但不需要调整原已计提的折旧额。 ③投资者投入固定资产的成本,按照投资合同或协议约定的价值确定,但合同或协议约定价值不公允的除外。 ④固定资产的更新改造等后续支出,满足固定资产确认条件的,计入固定资产成本,如有被替换的部分,应扣除其账面价值;不满足固定资产确认条件的固定资产修理费用等,在发生时计入当期损益。以经营租赁方式租入的固定资产发生的改良支出,应予资本化,作为长期待摊费用,合理进行摊销。 ⑤非货币性资产交换、债务重组、企业合并和融资租赁取得的固定资产的成本,分别按照《企业会计准则第7号-非货币性资产交换》、《企业会计准则第12号-债务重组》、《企业会计准则第20号-企业合并》、《企业会计准则第21号-租赁》的有关规定确定。 固定资产折旧采用年限平均法计提折旧。
    (2) 减值准备的计提方法:
    固定资产存在减值迹象的,估计其可收回金额。固定资产的可收回金额低于其账面价值的,将固定资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的固定资产减值准备。固定资产减值损失确认后,减值固定资产的折旧或者摊销费用在未来期间作相应调整,以使该固定资产在剩余使用寿命内,系统地分摊调整后的固定资产账面价值(扣除预计净残值)。固定资产减值损失一经确认,在以后会计期间不得转回。
    11、在建工程核算方法: (1)本公司在建工程按实际成本计价。 (2)在建工程结转为固定资产的时点: 在建工程达到预定可使用状态时,按工程实际成本转入固定资产。对已达到预定可使用状态但尚未办理竣工决算手续的固定资产,按估计价值记账,待确定实际价值后,再进行调整。 (3)在建工程减值准备确认标准和计提方法: 在建工程存在减值迹象的,估计其可收回金额。在建工程的可收回金额低于其账面价值的,将在建工程的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的在建工程减值准备。在建工程减值损失一经确认,在以后会计期间不得转回。 12、无形资产计价及摊销方法: (1)无形资产计价 无形资产,是指本公司拥有或者控制的没有实物形态的可辨认非货币性资产。无形资产按照成本进行初始计量。实际成本按以下原则确定: ①外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。购买无形资产的价款超过正常信用条件延期支付,实质上具有融资性质的,无形资产的成本以购买价款的现值为基础确定。实际支付的价款与购买价款的现值之间的差额,除按照借款费用应予资本化的以外,在信用期间内计入当期损益。 ②投资者投入无形资产的成本,按照投资合同或协议约定的价值确定,但合同或协议约定价值不公允的除外。 ③自行开发的无形资产  本公司内部研究开发项目的支出,区分研究阶段支出与开发阶段支出。本公司内部研究开发项目研究阶段的支出,于发生时计入当期损益。本公司内部研究开发项目开发阶段的支出,同时满足下列条件的,才能确认为无形资产:完成该无形资产以使其能够使用或出售在技术上具有可行性;具有完成该无形资产并使用或出售的意图;无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,证明其有用性;有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;归属于该无形资产开发阶段的支出能够可靠地计量。 自行开发的无形资产,其成本包括自满足无形资产确认规定后至达到预定用途前所发生的支出总额,但是对于以前期间已经费用化的支出不再调整。 ④非货币性资产交换、债务重组、政府补助和企业合并取得的无形资产的成本,分别按照《企业会计准则第7号-非货币性资产交换》、《企业会计准则第12号-债务重组》、《企业会计准则第16号-政府补助》、《企业会计准则第20号-企业合并》的有关规定确定。 (2)无形资产摊销方法 本公司于取得无形资产时分析判断其使用寿命。无形资产的使用寿命为有限的,估计该使用寿命的年限或者构成使用寿命的产量等类似计量单位数量;无法预见无形资产为本公司带来经济利益期限的,视为使用寿命不确定的无形资产。 使用寿命有限的无形资产,其应摊销金额在使用寿命内系统合理摊销,采用直线法摊销。无形资产的应摊销金额为其成本扣除预计残值后的金额。已计提减值准备的无形资产,还应扣除已计提的无形资产减值准备累计金额。使用寿命不确定的无形资产不摊销,会计期末进行减值测试。 13、长期股权投资的核算方法: 本公司采用成本法核算的长期股权投资:本公司能够对被投资单位实施控制的长期股权投资;本公司对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资。 采用成本法核算的长期股权投资按照初始投资成本计价。追加或收回投资调整长期股权投资的成本。被投资单位宣告分派的现金股利或利润,确认为当期投资收益。本公司确认投资收益,仅限于被投资单位接受投资后产生的累积净利润的分配额,所获得的利润或现金股利超过上述数额的部分作为初始投资成本的收回。  本公司对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,不调整长期股权投资的初始投资成本;长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额计入当期损益,同时调整长期股权投资的成本。被投资单位可辨认净资产的公允价值,比照本公司合并的有关规定确定。 本公司取得长期股权投资后,按照应享有或应分担的被投资单位实现的净损益的份额,确认投资损益并调整长期股权投资的账面价值。本公司按照被投资单位宣告分派的利润或现金股利计算应分得的部分,相应减少长期股权投资的账面价值。 本公司确认被投资单位发生的净亏损,以长期股权投资的账面价值以及其他实质上构成对被投资单位净投资的长期权益减记至零为限,本公司负有承担额外损失义务的除外。被投资单位以后实现净利润的,本公司在其收益分享额弥补未确认的亏损分担额后,恢复确认收益分享额。 本公司在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,对被投资单位的净利润进行调整后确认。被投资单位采用的会计政策及会计期间与本公司不一致的,按照本公司的会计政策及会计期间对被投资单位的财务报表进行调整,并据以确认投资损益。本公司对于被投资单位除净损益以外所有者权益的其他变动,调整长期股权投资的账面价值并计入所有者权益,处置该项投资时将原计入所有者权益的部分按相应比例转入当期损益。 14、借款费用的会计处理方法: (1)借款费用资本化的确认原则: 借款费用同时满足下列条件的,才能开始资本化: ①资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出。 ②借款费用已经发生。 ③为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。  (2)借款费用资本化期间: 资本化期间,是指从借款费用开始资本化时点到停止资本化时点的期间,借款费用暂停资本化的期间不包括在内。 符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过3 个月的,暂停借款费用的资本化。在中断期间发生的借款费用确认为费用,计入当期损益,直至资产的购建或者生产活动重新开始。如果中断是所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态必要的程序,借款费用的资本化继续进行。 购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止资本化。在符合资本化条件的资产达到预定可使用或者可销售状态之后所发生的借款费用,在发生时计入当期损益。 (3)借款费用资本化金额的计算方法: 在资本化期间内,每一会计期间的利息(包括折价或溢价的摊销)资本化金额,按照下列规定确定:  ①为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定。 ②为购建或者生产符合资本化条件的资产而占用了一般借款的,本公司根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。 借款存在折价或者溢价的,按照实际利率法确定每一会计期间应摊销的折价或者溢价金额,调整每期利息金额。在资本化期间内,每一会计期间的利息资本化金额,不超过当期相关借款实际发生的利息金额。 专门借款发生的辅助费用,在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态之前发生的,在发生时根据其发生额予以资本化,计入符合资本化条件的资产的成本;在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态之后发生的,在发生时根据其发生额确认为费用,计入当期损益。一般借款发生的辅助费用,在发生时根据其发生额确认为费用,计入当期损益。 15、收入确认原则: (1)销售商品 销售商品收入同时满足下列条件的,予以确认: ①本公司己将商品所有权上的主要风险和报酬转移给购货方。 ②本公司既没有保留通常与所有权相联系的继续管理权,也没有对己售出的商品实施有效控制。 ③收入的金额能够可靠计量。 ④相关经济利益很可能流入本公司。 ⑤相关的、已发生的或将发生的成本能够可靠计量。 (2)提供劳务 本公司在资产负债表日提供劳务交易的结果能够可靠估计的,按照完工百分比法确认提供劳务收入。完工百分比法,是指按照提供劳务交易的完工进度确认收入与费用的方法。本公司按照已完工作的计量确定提供劳务交易的完工进度。 本公司在资产负债表日提供劳务交易结果不能够可靠估计的,分别下列情况处理:已发生的劳务成本预计能够得到补偿,应按已经发生的劳务成本金额确认收入,并按相同金额结转成本;已发生的劳务成本不预计不能够得到补偿的,将已经发生的劳务成本计入当期损益,不确认提供劳务收入。 (3)让渡资产使用权 让渡资产使用权而产生的使用费收入按照有关合同或协议规定的收费时间和收费方法计算确定,并应同时满足以下条件: ①与交易相关的经济利益能够流入公司。 ②收入的金额能够可靠地计量。 16、所得税的会计处理方法: 本公司采用资产负债表债务法进行核算。 17、会计报表合并范围的确定原则及合并会计报表的编制方法: (1)合并范围的确定原则 母公司将其全部子公司纳入合并财务报表的合并范围。合并财务报表的合并范围以控制为基础加以确定。 母公司直接或通过子公司间接拥有被投资单位半数以上的表决权,表明母公司能够控制被投资单位,将该被投资单位认定为子公司,纳入合并财务报表的合并范围。但是。有证据表明母公司不能控制被投资单位的除外。 母公司拥有被投资单位半数或以下的表决权,满足以下条件之一的,视为母公司能够控制被投资单位,将该被投资单位认定为子公司,纳入合并财务报表的合并范围;但是,有证据表明母公司不能控制被投资单位的除外: ①通过与被投资单位其他投资者之间的协议,拥有被投资单位半数以上的表决权; ②根据公司章 程或协议,有权决定被投资单位的财务和经营政策; ③有权任免被投资单位的董事会或类似机构的多数成员; ④在被投资单位的董事会或类似机构占多数表决权。 (2)合并方法 合并财务报表以母公司和其子公司的财务报表为基础,根据其他有关资料,对子公司的长期股权投资按照权益法调整后,由母公司编制。 18、主要会计政策、会计估计变更及重大会计差错更正 
    (1) 会计政策变更
    1、本公司自2007年1月1日执行财政部2006年2月15日颁发的《企业会计准则》(财会[2006]3号)。编制本财务报表时根据《企业会计准则第38号——首次执行企业会计准则》第五条至第十九条的有关规定,对合并报表有关事项采用追溯调整法进行了调整,调整未分配利润。  2、本公司自2007年1月1日执行财政部2006年2月15日颁发的《企业会计准则》(财会[2006]3号)。编制本财务报表时根据《企业会计准则第38号——首次执行企业会计准则》第五条至第十九条的有关规定,对母公司报表有关事项采用追溯调整法进行了调整,调整未分配利润。  (2) 会计估计变更
    无 
    (3) 会计差错更正
    无  (三)税项:
    1、主要税种及税率


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  税种                                      计税依据                                               税率                
  增值税                                    17%                                                   17%                
  消费税                                                                                           5%                 
  城建税                                    5%                                                    5%                 
  企业所得税                                33%                                                   33%                
  教育费附加                                流转税应纳税额                                         4%                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(四)企业合并及合并财务报表
    单位:元 币种:人民币
    1、公司所控制的境内外重要子公司的情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  子公司全称    子公司类   注册地       业务性质                       注册资本    经营范围                            
                型                                                                                                     
  淄博大华纸业  控股子公   桓台县马桥   开发、生产、销售板纸及纸制品   9,000       开发、生产、销售板纸及纸制品;并从  
  有限公司      司         镇           ;并从事上述产品的进出口业务               事上述产品的进出口业务(不含分销业  
                                        (不含分销业务、许可证产品凭               务、许可证产品凭许可证生产经营)    
                                        许可证生产经营)                                                               
  山东博汇浆业  控股子公   桓台县马桥   生产、销售造纸纸浆;并从事非   52,770      生产、销售造纸纸浆;并从事非公司自  
  有限公司      司         镇大成工业   公司自产机制纸的批发                       产机制纸的批发                      
                           区                                                                                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  子公司全称              投资额      净投资额        持股比例(%)         表决权比例(%)           是否合并报表         
  淄博大华纸业有限公司    5,400       5,400           60                  60                      是                   
  山东博汇浆业有限公司    70,000      70,000          75                  75                      是                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
根据博汇纸业与三亚国际签订的关于博汇浆业的《股权收购协议》,三亚国际有限公司持有博汇浆业25%的股权,报告期内,三亚国际有限公司股权收购款尚未到位,博汇纸业享有100%的权益。财务报表按100%权益合并。 (1) 报告期内,公司财务报表合并范围未发生重大变化。
    (五)合并会计报表附注
    1、货币资金
    单位:元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   期末数                                  期初数                                
                                         人民币金额                              人民币金额                            
  现金:                                 511,703.16                              61,656.42                             
  银行存款:                             157,539,686.76                          90,481,785.52                         
  其他货币资金:                         104,692,555.46                          69,520,195.88                         
  合计                                   262,743,945.38                          160,063,637.82                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
货币资金比年初增加64.15%,金额为102,680,307.56元,主要是新增进出口银行借款尚未使用及期末银行汇票及承兑保证金增加。 
    2、应收票据
    (1) 应收票据分类
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类                                            期末数                              期初数                           
  银行承兑汇票                                    166,444,088.46                      54,472,842.34                    
  合计                                            166,444,088.46                      54,472,842.34                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
应收票据比年初增加205.55%,金额为111,971,246.12元,主要是期末收到的大部分银行承兑汇票未及时支付所致。 
     3、应收账款 (1) 应收账款账龄
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄        期末数                                      期初数                                                       
              账面余额                   坏账准备         账面余额                   坏账准备                          
              金额              比例(%                   金额              比例(%                                    
                                )                                          )                                         
  一年以内    365,765,095.05    97.97    11,626,944.16    387,564,805.41    99.04    11,626,944.16                     
  一至二年    6,085,173.48      1.63     184,952.22       3,699,044.32      0.94     184,952.22                        
  二至三年    1,441,088.25      0.38     23.84            238.40            0.00     23.84                             
  三年以上    62,350.06         0.02     18,705.02        62,350.06         0.02     18,705.02                         
  合计        373,353,706.84    100      11,830,625.24    391,326,438.19    100      11,830,625.24                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2) 应收账款按种类披露
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类        期末数                                               期初数                                              
              账面余额                   坏账准备                  账面余额                   坏账准备                 
              金额               比例(  金额             比例(%  金额              比例(%  金额             比例(% 
                                 %)                      )                         )                        )      
  单项金额重                                                                                                           
  大的应收账                                                                                                           
  款                                                                                                                   
  单项金额不                                                                                                           
  重大但按信                                                                                                           
  用 风险特                                                                                                            
  征组合后该                                                                                                           
  组合的 风                                                                                                            
  险较大的应                                                                                                           
  收账款                                                                                                               
  其他不重大  373,353,706.84             11,830,625.24             391,326,438.19             11,830,625.24            
  应收账款                                                                                                             
  合计        373,353,706.84     --      11,830,625.24    --       391,326,438.19    --       11,830,625.24    --      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3) 应收账款坏帐准备变动情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                        期初余额                             期末余额                            
  应收账款坏帐准备                            11,830,625.24                        11,830,625.24                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     (4) 应收账款前五名欠款情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                         期末数                                         期初数                                         
                         金额                    比例(%)              金额                     比例(%)             
  前五名欠款单位合计及   47,357,281.25           12.68                  57,545,575.05            14.71                 
  比例                                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(5) 本报告期应收账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款  4、其他应收款 (1) 其他应收款账龄 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄        期末数                                       期初数                                                      
              账面余额                       坏账准备                       账面余额                                     
                                                                                                                         
                                                                                                                         
                                                                                                                         
                                                                                                                         
              金额             比例(%)                       金额         比例(%)                                   
  一年以内    3,812,223.86     99.99         220,435.43    7,347,847.69         99.99         220,435.43               
  一至二年    0                0             0                                  0.00                                   
  二至三年    0                0             0             300.00               0.01          30.00                    
  三年以上    300              0.01          30                                 0.00                                   
  合计        3,812,523.86     100           220,465.43    7,348,147.69         100.00        220,465.43               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
其他应收款比年初减少48.12%,金额为3,535,623.83元,主要是公司期末较期初个人备用金减少所致。 (2) 其他应收账款按种类披露 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类            期末数                                             期初数                                            
                  账面余额                  坏账准备                 账面余额                   坏账准备               
                  金额            比例(%   金额           比例(%   金额            比例(%)  金额          比例(%  
                                  )                       )                                                 )       
  单项金额重大的                                                                                                       
  其他应收款项                                                                                                         
  单项金额不重大                                                                                                       
  但按信用风险                                                                                                         
  特征组合后该组                                                                                                       
  合的风险较大                                                                                                         
  的其他应收款项                                                                                                       
  其他不重大其他  3,812,523.86              220,465.43               7,348,147.69               220,465.43             
  应收款项                                                                                                             
  合计            3,812,523.86    --        220,465.43     --        7,348,147.69    --         220,465.43    --       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     (3) 其他应收款坏账准备变动情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                 期初余额          本期增加数     本期减少数                                    期末余额         
                                                        转回数         转出数          合计                            
  其他应收款坏帐准备   220,465.43        0              0              0               0              220,465.43       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4) 其他应收款前五名欠款情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                         期末数                                         期初数                                         
                         金额                    比例(%)              金额                     比例(%)             
  前五名欠款单位合计及   1,128,580.06            29.60                  2,983,074.17             40.60                 
  比例                                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(5) 本报告期其他应收账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款  5、预付账款
    (1) 预付账款帐龄
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                   期末数                                         期初数                                         
                         金额                    比例(%)              金额                     比例(%)             
  一年以内               26,877,412.19           92.35                  28,677,657.70            91.86                 
  一至二年               306,526.82              1.05                   2,273,769.29             7.28                  
  二至三年               1,322,843.78            4.55                   267,574.09               0.86                  
  三年以上               597,934.35              2.05                                                                  
  合计                   29,104,717.14           100                    31,219,001.08            100                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2) 预付账款前五名欠款情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                         期末数                                          期初数                                        
                         金额                    比例(%)               金额                    比例(%)             
  前五名欠款单位合计及   8,402,858.54            28.87                   13,140,178.39           42.09                 
  比例                                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3) 本报告期预付账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款  6、存货  (1) 存货分类
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目         期末数                                              期初数                                              
               账面余额           跌价准备      账面价值           账面余额           跌价准备       账面价值          
  原材料       281,852,348.14     531,616.94    281,320,731.20     248,389,860.96     531,616.94     247,858,244.02    
  产成品       224,472,994.77                   224,472,994.77     219,906,975.37                    219,906,975.37    
  周转材料     553,450.40                       553,450.40         532,189.34                        532,189.34        
  合计         506,878,793.31     531,616.94    506,347,176.37     468,829,025.67     531,616.94     468,297,408.73    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
存货比年初增加8.12%,金额为38,049,767.64元,主要是原材料增加所致。  7、固定资产  (1) 固定资产情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                       期初数                 本期增加数            本期减少数            期末数                 
  一、原价合计:             2,297,287,259.50       48,140,034.94         75,957,447.15         2,269,469,847.29       
  其中:房屋及建筑物         380,884,126.94         6,432,661.34          27,639,074.28         359,677,714.00         
  机器设备                   1,898,783,355.47       40,420,554.60         47,607,913.31         1,891,595,996.76       
  运输设备                   14,621,693.31          984,000.00            561,460.56            15,044,232.75          
  办公设备                   2,998,083.78           302,819.00            148,999.00            3,151,903.78           
  二、累计折旧合计:         463,246,690.06         70,229,598.10         52,287,051.22         481,189,236.94         
  其中:房屋及建筑物         45,662,110.87          5,302,003.67          4,441,339.47          46,522,775.07          
  机器设备                   410,767,269.02         63,845,036.07         47,478,642.29         427,133,662.80         
  运输设备                   5,151,969.25           822,723.08            228,757.42            5,745,934.91           
  办公设备                   1,665,340.92           259,835.28            138,312.04            1,786,864.16           
  三、固定资产净值合计       1,834,040,569.44                                                   1,788,280,610.35       
  其中:房屋及建筑物         335,222,016.07                                                     313,154,938.93         
  机器设备                   1,488,016,086.45                                                   1,464,462,333.96       
  运输设备                   9,469,724.06                                                       9,298,297.84           
  办公设备                   1,332,742.86                                                       1,365,039.62           
  四、减值准备合计           123,081.08                                                         123,081.08             
  其中:房屋及建筑物                                                                                                   
  机器设备                                                                                                             
  运输设备                   123,081.08                                                         123,081.08             
  五、固定资产净额合计       1,833,917,488.36                                                   1,788,157,529.27       
  其中:房屋及建筑物         335,222,016.07                                                     313,154,938.93         
  机器设备                   1,488,016,086.45                                                   1,464,462,333.96       
  运输设备                   9,346,642.98                                                       9,175,216.76           
  办公设备                   1,332,742.86                                                       1,365,039.62           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
8、在建工程
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目         期末数                                              期初数                                              
               帐面余额             减值准备  帐面净额             帐面余额               减值准   帐面净额            
                                                                                          备                           
  在建工程     387,298,505.09                 387,298,505.09       250,527,952.54                  250,527,952.54      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     (1) 在建工程项目变动情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目名称                 预算数          期初数             本期增加            本期减少           期末数            
  石膏护面纸工程           226,000,000     142,667,399.42     121,683,541.66      14,086,121.26      250,264,819.82    
  9.5万吨化学浆工程        431,980,000     102,716,709.00     25,553,070.42       100,000.00         128,169,779.42    
  零星工程                 11,000,000      5,143,844.12       14,836,508.64       11,116,446.91      8,863,905.85      
  脱墨浆改造工程                           0                  30,903,528.35       30,903,528.35      0                 
  合计                                     250,527,952.54     192,976,649.07      56,206,096.52      387,298,505.09    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
在建工程比年初增加54.59%,金额为136,770,552.55元,主要是石膏护面纸安装领用设备、物资及9.5万吨化学浆项目加快建设所致。 9、工程物资
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                期初数               本期增加数          本期减少数          期末数              
  石膏护面纸工程材料                  45,674,223.70        383,810.87          46,058,034.57       0                   
  石膏护面纸工程预付大型设备款        74,860,013.26        1,618,928.30        55,926,992.90       20,551,948.66       
  9.5万吨化学浆物资                                        6,496,632.34        0                   6,496,632.34        
  预付9.5万吨化学浆设备款                                  91,067,209.34       3,112,440.60        87,954,768.74       
  脱墨浆改造及其他                                         30,250,284.47       30,210,284.47       40,000.00           
  合计                                120,534,236.96                                               115,043,349.74      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
工程物资比年初增加4.77%,金额为5,490,887.22元,主要是9.5万吨化学浆安装用物资及预付9.5万吨化学浆设备款增加及石膏护面纸工程材料及预付设备款转入在建工程所致。  10、无形资产  (1) 无形资产情况:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目          期初账面余额         本期增加额           本期减少额          期末账面余额         累计减值准备金额    
  马桥镇工业区  7,582,383.34         35,518,238.55        589,607.27          42,511,014.62                            
  北首土地使用                                                                                                         
  权                                                                                                                   
  “博汇”牌商  18,320.32                                 4,579.98            13,740.34                                
  标                                                                                                                   
  五庄料场土地  15,749,135.60                             212,186.64          15,536,948.96                            
  使用权                                                                                                               
  北营料场土地  9,359,887.82                              125,340.42          9,234,547.40                             
  使用权                                                                                                               
  专利权        6,488.76                                  424.50              6,064.26                                 
  马桥镇大成工  75,493,020.12                             945,700.86          74,547,319.26                            
  业园土地使用                                                                                                         
  权                                                                                                                   
  合计          108,209,235.96       35,518,238.55        1,877,839.67        141,849,634.84                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
无形资产比年初增加31.09%,金额为33,640,398.88元,主要是根据新会计准则规定原在固定资产中核算的部分土地转入无形资产核算。  11、其他长期资产
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                       期末数                               期初数                               
  长期待摊费用                               2,598,785.73                         2,182,481.25                         
  递延所得税资产                             3,759,195.50                         3,759,195.50                         
  合计                                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
12、资产减值准备明细
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   年初账面余额      本期计提额   本期减少额                   期末账面余额      
                                                                        转回            转销                           
  一、坏账准备                           12,051,090.67                                               12,051,090.67     
  二、存货跌价准备                       531,616.94                                                  531,616.94        
  三、可供出售金融资产减值准备                                                                                         
  四、持有至到期投资减值准备                                                                                           
  五、长期股权投资减值准备                                                                                             
  六、投资性房地产减值准备                                                                                             
  七、固定资产减值准备                   123,081.08                                                  123,081.08        
  八、工程物资减值准备                                                                                                 
  九、在建工程减值准备                                                                                                 
  十、生产性生物资产减值准备                                                                                           
  其中:成熟生产性生物资产减值准备                                                                                     
  十一、油气资产减值准备                                                                                               
  十二、无形资产减值准备                                                                                               
  十三、商誉减值准备                                                                                                   
  十四、其他                                                                                                           
  合计                                   12,705,788.69                                               12,705,788.69     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
13、短期借款 (1) 短期借款分类:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                        期末数                                       期初数                                      
  抵押借款                    30,300,000.00                                30,300,000.00                               
  担保借款                    536,368,950.00                               368,100,000.00                              
  信用借款                    54,761,000.00                                62,469,600.00                               
  合计                        621,429,950.00                               460,869,600.00                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
短期借款比年初增加34.84%,主要是增加进出口银行借款备付国外信用证及外汇所致。
     14、应付票据
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类                                 期末数                                    期初数                                
  商业承兑汇票                         0                                         25,000,000.00                         
  银行承兑汇票                         221,730,000.00                            70,000,000.00                         
  合计                                 221,730,000.00                            95,000,000.00                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
应付票据比年初增加133.40%,主要是本期增加用票据付部分木浆及化工款所致。 15、应付账款: (1) 本报告期应付账款中无应付持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项。 16、预收账款:
    (1) 本报告期预收账款中无预收持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项。 17、应交税费:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                         期末数                         期初数                      计缴标准                     
  增值税                       14,236,118.26                  5,320,458.68                17%                         
  营业税                       -38,446.65                     -37,096.65                  5%                           
  所得税                       9,360,430.22                   380,442.82                  33%                         
  个人所得税                   57,040.00                      17,790.41                                                
  城建税                       612,513.99                     314,368.09                  5%                          
  房产税                       620,539.25                     572,576.56                  1.20%                        
  土地使用税                   271,349.27                     155,505.79                  0.5元/平方米                 
  印花税                                                      415,430.95                                               
  教育费附加                   490,407.96                     251,902.74                                               
  委托代征税款                 8,747.22                       493,723.16                                               
  合计                         25,618,699.52                  7,885,102.55                --                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
应交税金比年初增加224.90%,主要是本期6月份实现增值税比上年12月增加以及本期公司控股公司大华纸业及博汇浆业的所得税按季缴纳所致。  18、其他应付款: (1) 本报告期其他应付款中无应付持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项。 (2) 预提费用:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                  期末数                    期初数                         结存原因                              
  借款利息              284,299.99                3,310,903.07                   预提银行借款利息                      
  合计                  284,299.99                3,310,903.07                   --                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     19、一年到期的长期负债:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  贷款单位                        借款起始日            借款终止日            期末数                                   
                                                                              利率(%)     币种      本币金额           
  山东博汇纸业股份有限公司        2005年12月5日         2007年8月21日         6.336       人民币    20,000,000.00      
  山东博汇纸业股份有限公司        2005年12月5日         2007年9月25日         6.336       人民币    20,000,000.00      
  山东博汇纸业股份有限公司        2005年12月5日         2007年12月4日         6.336       人民币    10,000,000.00      
  山东博汇纸业股份有限公司        2005年7月30日         2007年7月24日         6.696       人民币    11,000,000.00      
  山东博汇纸业股份有限公司        2005年7月29日         2007年7月25日         6.696       人民币    29,000,000.00      
  山东博汇纸业股份有限公司        2006年6月13日         2008年6月12日         7.020       人民币    20,000,000.00      
  淄博大华纸业有限公司            2005年1月26日         2008年1月18日         8.370       人民币    20,000,000.00      
  合计                            --                    --                    --          --        130,000,000.00     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
20、长期借款
    (1) 长期借款分类:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                       期末数                                          期初数                                    
  抵押借款                   93,000,000.00                                   100,000,000.00                            
  担保借款                   949,000,000.00                                  792,000,000.00                            
  合计                       1,042,000,000.00                                892,000,000.00                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
21、股本
    单位:股 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
              本次变动前                   本次变动增减(+,-)                          本次变动后                  
              数量            比例(%)    发行新股    送股   公积金转股    其他    小计   数量            比例(%)   
  股份总数    280,800,000     100                                                          280,800,000     100         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
22、资本公积:
    单位:元币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                           期初数               本期增加           本期减少           期末数                     
  资本溢价(股本溢价)           583,306,000.00                                             583,306,000.00             
  其他资本公积                   2,411,802.82                                               2,411,802.82               
  债转股转入                     19,388,342.96                                              19,388,342.96              
  合计                           605,106,145.78                                             605,106,145.78             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
23、盈余公积:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                       期初数                 本期增加              本期减少              期末数                 
  法定盈余公积               81,528,350.35                                                      81,528,350.35          
  任意盈余公积               29,681,889.96                                                      29,681,889.96          
  合计                       111,210,240.31                                                     111,210,240.31         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     24、未分配利润:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                              期末数                                             
  净利润                                                            73,036,037.43                                      
  加:年初未分配利润                                                421,544,392.16                                     
  其他转入                                                                                                             
  减:提取法定盈余公积                                                                                                 
  应付普通股股利                                                    14,040,004.34                                      
  未分配利润                                                        480,540,425.25                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
25、营业收入
    (1) 营业收入
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                             本期发生额                                 上期发生额                               
  主营业务收入                     1,409,203,510.67                           1,249,510,282.92                         
  其他业务收入                     11,642,365.55                              11,215,352.73                            
  合计                             1,420,845,876.22                           1,260,725,635.65                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2) 主营业务(分行业)
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  行业名称                   本期数                                        上年同期数                                  
                             营业收入                营业成本              营业收入                营业成本            
  文化纸                     530,230,556.18          454,722,885.52        539,077,544.81          417,254,322.28      
  卡纸                       589,728,288.36          478,527,247.90        504,480,857.25          409,947,107.13      
  包装纸                     289,244,666.13          261,656,410.00        205,951,880.86          179,208,590.53      
  合计                       1,409,203,510.67                              1,249,510,282.92                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3) 主营业务(分产品)
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  产品名称                   本期数                                        上年同期数                                  
                             营业收入                营业成本              营业收入                营业成本            
  书写纸                     499,699,603.37          427,603,958.03        503,944,401.83          387,548,404.69      
  双胶纸                     30,530,952.81           27,118,927.49         35,133,142.98           29,705,917.59       
  卡纸                       589,728,288.36          478,527,247.90        504,480,857.25          409,947,107.13      
  箱板纸                     261,031,668.00          238,713,024.01        184,734,559.82          161,580,868.33      
  瓦楞纸                     28,212,998.13           22,943,385.99         21,217,321.04           17,627,722.20       
  合计                       1,409,203,510.67                              1,249,510,282.92                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4) 主营业务(分地区)
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  地区名称                   本期数                                        上年同期数                                  
                             营业收入                营业成本              营业收入                营业成本            
  华北地区                   488,593,890.51          418,642,402.11        451,896,014.21          368,397,498.29      
  东北地区                   38,589,777.13           32,372,467.41         37,541,017.30           29,874,943.58       
  华中地区                   125,786,509.38          105,254,737.88        99,326,550.15           82,560,614.78       
  华东地区                   264,423,759.28          222,554,360.08        224,613,111.14          178,067,160.62      
  华南地区                   305,668,472.77          257,007,648.84        246,231,249.39          196,883,133.42      
  西北地区                   4,002,725.62            3,374,312.46          9,030,601.32            7,158,321.28        
  西南地区                   145,309,396.05          125,011,406.19        87,429,942.85           69,399,481.73       
  境外                       36,828,979.93           30,689,208.45         93,441,796.56           74,068,866.23       
  合计                       1,409,203,510.67                              1,249,510,282.92                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
26、营业税金及附加:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                本期数                     上年同期数                  计缴标准                  
  城建税                              2,052,776.18               3,530,656.15                5%                       
  教育费附加                          1,642,220.94               2,824,524.93                                          
  合计                                3,694,997.12               6,355,181.08                --                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
营业税金及附加比上年同期减少41.86%,主要是本期实现增值税同比降低,以及公司控股子公司大华纸业及博汇浆业据合资公司税法规定不计提营业税金及附加所致。 27、营业外收入
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                   本期发生额                         上期发生额                 
  非流动资产处置利得合计                                 15,592,480.96                      205,172.48                 
  其中:固定资产处置利得                                 15,592,480.96                      205,172.48                 
  无形资产处置利得                                                                                                     
  其他                                                   22,623.18                          389,826.82                 
  合计                                                   15,615,104.14                      594,999.30                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
营业外收入比上年同期增加2524.39%,主要是母公司以部分固定资产投资于博汇浆业公司的增值额计入营业外收入所致。  28、营业外支出
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                     本期发生额                       上期发生额                 
  非流动资产处置损失合计                                   2,248,645.43                     97,383.19                  
  其中:固定资产处置损失                                   2,248,645.43                     97,383.19                  
  无形资产处置损失                                                                                                     
  其他                                                     2,075.25                         295,627.1                  
  合计                                                     2,250,720.68                     393,010.29                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
营业外支出比上年同期增加472.69%,主要是本期低于账面价值清理部分草浆车间设备所致。 
     29、收到的其他与经营活动有关的现金
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                               金额                                              
  押金                                                               1,095,000.00                                      
  索赔款                                                             22,623.18                                         
  合计                                                               1,117,623.18                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
30、支付的其他与经营活动有关的现金
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                               金额                                              
  办公费                                                             362,958.32                                        
  业务费                                                             2,768,465.15                                      
  差旅费                                                             2,157,422.13                                      
  保险费                                                             2,417,727.72                                      
  汽车费                                                             681,241.14                                        
  中介机构费                                                         611,763.85                                        
  其他                                                               1,316,419.17                                      
  合计                                                               10,315,997.48                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(六)母公司会计报表附注
    1、应收账款  (1) 应收账款账龄
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄       期末数                                   期初数                                                           
             账面余额                 坏账准备        账面余额                 坏账准备                                 
             金额             比例(                  金额             比例(                                          
                              %)                                      %)                                             
  一年以内   294,223,211.76   97.79   9,911,595.42    330,386,514.16   98.87   9,911,595.42                            
  一至二年   5,150,320.18     1.71    184,952.22      3,699,044.32     1.11    184,952.22                              
  二至三年   1,441,088.25     0.48    23.84           238.40           0.00    23.84                                   
  三年以上   62,350.06        0.02    18,705.02       62,350.06        0.02    18,705.02                               
  合计       300,876,970.25   100     10,115,276.50   334,148,146.94   100.00  10,115,276.50                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2) 应收账款按种类披露
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类        期末数                                               期初数                                              
              账面余额                   坏账准备                  账面余额                   坏账准备                 
              金额              比例(%  金额             比例(%  金额              比例(%  金额             比例(% 
                                )                        )                         )                        )      
  单项金额重                                                                                                           
  大的应收账                                                                                                           
  款                                                                                                                   
  单项金额不                                                                                                           
  重大但按信                                                                                                           
  用 风险特                                                                                                            
  征组合后该                                                                                                           
  组合的 风                                                                                                            
  险较大的应                                                                                                           
  收账款                                                                                                               
  其他不重大  300,876,970.25             10,115,276.50             334,148,146.94             10,115,276.50            
  应收账款                                                                                                             
  合计        300,876,970.25    --       10,115,276.50    --       334,148,146.94    --       10,115,276.50    --      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3) 应收账款坏账准备变动情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                        期初余额                             期末余额                            
  应收账款坏帐准备                            10,115,276.50                        10,115,276.50                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4) 本报告期应收账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款  2、其他应收款  (1) 其他应收款账龄
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄        期末数                                       期初数                                                      
              账面余额                       坏账准备                       账面余额                                     
                                                                                                                         
                                                                                                                         
                                                                                                                         
                                                                                                                         
              金额             比例(%)                       金额         比例(%)                                   
  一年以内    3,259,487.12     100           184,638.93    6,154,630.88         100.00        184,638.93               
  三年以上                                                                                                             
  合计        3,259,487.12     100           184,638.93    6,154,630.88         100           184,638.93               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2) 其他应收账款按种类披露
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类            期末数                                             期初数                                            
                  账面余额                  坏账准备                 账面余额                   坏账准备               
                  金额            比例(%   金额           比例(%   金额            比例(%)  金额          比例(%  
                                  )                       )                                                 )       
  单项金额重大的                                                                                                       
  其他应收款项                                                                                                         
  单项金额不重大                                                                                                       
  但按信用风险                                                                                                         
  特征组合后该组                                                                                                       
  合的风险较大                                                                                                         
  的其他应收款项                                                                                                       
  其他不重大其他  3,259,487.12              184,638.93               6,154,630.88               184,638.93             
  应收款项                                                                                                             
  合计            3,259,487.12    --        184,638.93     --        6,154,630.88    --         184,638.93    --       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3) 其他应收款坏账准备变动情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                             期初余额                          期末余额                          
  其他应收款坏帐准备                               184,638.93                        184,638.93                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4) 本报告期其他应收账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款 3、预付账款  (1) 预付账款帐龄
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                   期末数                                         期初数                                         
                         金额                    比例(%)              金额                     比例(%)             
  一年以内               21,043,073.94           90.43                  28,339,710.27            93.00                 
  一至二年               306,526.82              1.32                   1,865,672.32             6.12                  
  二至三年               1,322,843.78            5.68                   267,574.09               0.88                  
  三年以上               597,934.35              2.57                                                                  
  合计                   23,270,378.89           100                    30,472,956.68            100                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2) 本报告期预付账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款 4、长期股权投资 (1)在被投资单位持股比例与表决权的说明
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位                                       在被投资单位持  在被投资单位表决权  在被投资单位持股比例与表决权比  
                                                   股比例          比例                例不一致的说明                  
  淄博大华纸业有限公司                             60              60                                                  
  山东博汇浆业有限公司                             75              75                                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)按成本法核算
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位                        初始投资   期初余额            增减变动             期末余额             减值准备  
                                    成本                                                                               
  淄博大华纸业有限公司                         67,520,995.33                            67,520,995.33                  
  山东博汇浆业有限公司                                             527,700,000.00       527,700,000.00                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5、固定资产  (1) 固定资产情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                      期初数                  本期增加数            本期减少数            期末数                 
  一、原价合计:            2,045,625,189.59        47,317,980.70         407,460,580.55        1,685,482,589.74       
  其中:房屋及建筑物        344,129,664.57          6,432,661.34          69,260,286.68         281,302,039.23         
  机器设备                  1,687,064,257.97        39,598,500.36         337,489,834.31        1,389,172,924.02       
  运输设备                  11,958,947.27           984,000.00            561,460.56            12,381,486.71          
  办公设备                  2,472,319.78            302,819.00            148,999.00            2,626,139.78           
  二、累计折旧合计:        394,526,039.30          51,980,469.85         52,124,044.11         394,382,465.04         
  其中:房屋及建筑物        41,317,296.46           4,131,094.62          4,278,332.36          41,170,058.72          
  机器设备                  347,895,864.09          46,985,626.73         47,478,642.29         347,402,848.53         
  运输设备                  3,888,828.97            653,859.80            228,757.42            4,313,931.35           
  办公设备                  1,424,049.78            209,888.70            138,312.04            1,495,626.44           
  三、固定资产净值合计      1,651,099,150.29                                                    1,291,100,124.70       
  其中:房屋及建筑物        302,812,368.11                                                      240,131,980.51         
  机器设备                  1,339,168,393.88                                                    1,041,770,075.49       
  运输设备                  8,070,118.30                                                        8,067,555.36           
  办公设备                  1,048,270.00                                                        1,130,513.34           
  四、减值准备合计          123,081.08                                                          123,081.08             
  其中:房屋及建筑物                                                                                                   
  机器设备                                                                                                             
  运输设备                  123,081.08                                                          123,081.08             
  五、固定资产净额合计      1,650,976,069.21                                                    1,290,977,043.62       
  其中:房屋及建筑物        302,812,368.11                                                      240,131,980.51         
  机器设备                  1,339,168,393.88                                                    1,041,770,075.49       
  运输设备                  7,947,037.22                                                        7,944,474.28           
  办公设备                  1,048,270.00                                                        1,130,513.34           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
6、资产减值准备明细
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                      年初账面余额          本期计提  本期减少额                期末账面余额     
                                                                  额        转回          转销                         
  一、坏账准备                                                                                                         
  二、存货跌价准备                                                                                                     
  三、可供出售金融资产减值准备                                                                                         
  四、持有至到期投资减值准备                                                                                           
  五、长期股权投资减值准备                                                                                             
  六、投资性房地产减值准备                                                                                             
  七、固定资产减值准备                      123,081.08                                                123,081.08       
  八、工程物资减值准备                                                                                                 
  九、在建工程减值准备                                                                                                 
  十、生产性生物资产减值准备                                                                                           
  其中:成熟生产性生物资产减值准备                                                                                     
  十一、油气资产减值准备                                                                                               
  十二、无形资产减值准备                                                                                               
  十三、商誉减值准备                                                                                                   
  十四、其他                                                                                                           
  合计                                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7、应付账款: (1) 本报告期应付账款中无应付持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项。 8、预收账款:
    (1) 本报告期预收账款中无预收持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项。 9、其他应付款: (1) 本报告期其他应付款中无应付持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项。 10、未分配利润:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                              期末数                                             
  净利润                                                                                                               
  加:年初未分配利润                                                423,226,120.50                                     
  其他转入                                                                                                             
  减:提取法定盈余公积                                                                                                 
  未分配利润                                                        467,356,592.29                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
11、营业收入
    (1) 营业收入
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                             本期发生额                                 上期发生额                               
  主营业务收入                     1,119,958,844.54                           1,043,558,402.06                         
  其他业务收入                     39,346,978.97                              11,215,352.73                            
  合计                             1,159,305,823.51                           1,054,773,754.79                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2) 主营业务(分行业)
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  行业名称                   本期数                                        上年同期数                                  
                             营业收入                营业成本              营业收入                营业成本            
  文化纸                     530,230,556.18          454,722,885.52        539,077,544.81          417,254,322.28      
  卡纸                       589,728,288.36          478,527,247.90        504,480,857.25          409,947,107.13      
  合计                       1,119,958,844.54        933,250,133.42        1,043,558,402.06        827,201,429.41      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     (3) 主营业务(分产品)
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  产品名称                   本期数                                        上年同期数                                  
                             营业收入                营业成本              营业收入                营业成本            
  书写纸                     499,699,603.37          427,603,958.03        503,944,401.83          387,548,404.69      
  双胶纸                     30,530,952.81           27,118,927.49         35,133,142.98           29,705,917.59       
  卡纸                       589,728,288.36          478,527,247.90        504,480,857.25          409,947,107.13      
  合计                       1,119,958,844.54        933,250,133.42        1,043,558,402.06        827,201,429.41      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4) 主营业务(分地区)
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  地区名称                   本期数                                        上年同期数                                  
                             营业收入                营业成本              营业收入                营业成本            
  华北地区                   327,341,072.03          272,769,933.14        320,226,541.15          253,835,197.01      
  东北地区                   35,561,529.74           29,633,055.30         34,070,961.93           27,007,159.69       
  华中地区                   119,644,081.84          99,698,177.20         78,831,164.37           62,487,400.53       
  华东地区                   233,402,113.72          194,491,569.79        223,918,504.56          177,494,337.33      
  华南地区                   273,462,260.08          227,873,275.83        214,470,173.61          170,004,892.71      
  西北地区                   3,457,617.51            2,881,196.95          9,030,601.32            7,158,321.28        
  西南地区                   90,261,189.69           75,213,716.76         69,568,658.56           55,145,254.63       
  境外                       36,828,979.93           30,689,208.45         93,441,796.56           74,068,866.23       
  合计                       1,119,958,844.54        933,250,133.42        1,043,558,402.06        827,201,429.41      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(七)关联方及关联交易
    1、本企业的母公司情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  母公司名  注册地     业务性质                                 注册资本          母公司对本企  母公司对本企   本企业  
  称                                                                              业的持股比例  业的表决权比   最终控  
                                                                                  (%)           例(%)          制方    
  山东博汇  淄博市桓   制造、销售蒸汽、轻工机械、纺织机械及配   135,240,000       36.39         36.39                  
  集团有限  台县马桥   件、销售标准件、劳保用品、烟酒糖茶、日                                                          
  公司      镇大成工   用百货、建材、陶瓷、五金交电、文具用品                                                          
            业区       、日用杂品                                                                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、本企业的子公司情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  子公司全称    注册地          业务性质                                                注册资本   持股比例(  表决权比 
                                                                                                   %)         例(%)    
  淄博大华纸业  桓台县马桥镇    开发、生产、销售板纸及纸制品;并从事上述产品的进出口业  9,000      60         60       
  有限公司                      务(不含分销业务、许可证产品凭许可证生产经营)                                         
  山东博汇浆业  桓台县马桥镇大  生产、销售造纸纸浆;并从事非公司自产机制纸的批发        52,770     75         75       
  有限公司      成工业区                                                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3、本企业的其他关联方情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  其他关联方名称                                                  其他关联方与本企业关系                               
  淄博欧格登博汇热电有限公司                                      股东的子公司                                         
  山东天源热电有限公司                                            股东的子公司                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4、关联交易情况 
    (1) 购买商品、接受劳务的关联交易
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方                   关联交易内容   关联交易  本期数                            上年同期数                       
                                          定价原则  金额                占同类交易金  金额                占同类交易金 
                                                                        额的比例(%)                       额的比例(%)  
  淄博欧格登博汇热电有限   电             协议价    22,429,076.92       23.19         13,398,255.56       16.85        
  公司                                                                                                                 
  淄博欧格登博汇热电有限   蒸汽           协议价    14,370,132.74       39.08         13,854,530.43       40.05        
  公司                                                                                                                 
  山东天源热电有限公司     电             协议价    74,290,532.05       76.81         66,093,455.98       83.15        
  山东天源热电有限公司     蒸汽           协议价    22,395,911.50       60.92         20,740,172.96       59.95        
  山东博汇集团有限公司     柴油、备件     协议价    409,982.00          100           1,010,678.50        100          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2) 关联担保情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  担保方                       被担保方                  担保金额          担保期限                          是否履行  
                                                                                                             完毕      
  山东博汇纸业股份有限公司     淄博大华纸业有限公司      20,000,000        2006年4月25日—2009年4月24日      否        
  山东博汇纸业股份有限公司     淄博大华纸业有限公司      22,500,000        2006年10月16日—2007年1月9日      是        
  山东博汇纸业股份有限公司     淄博大华纸业有限公司      22,000,000        2007年1月30日—2010年1月22日      否        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(八)股份支付: 无
    
    (九)或有事项: 无
    
    (十)承诺事项: 无
    
    (十一)资产负债表日后事项: 无
    
    (十二)其他重要事项: 无
    (十三)补充资料:
    1、按中国证监会发布的《公开发行证券公司信息披露编报规则》第9号的要求计算的净资产收益率及每股收益:                                                                     单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期利润                                                             净资产收益率(%)  每股收益                   
                                                                         全面摊薄  加权平   基本每股收益  稀释每股收益 
                                                                                   均                                  
  归属于公司普通股股东的净利润                                           4.94      5.04     0.26          0.26         
  扣除非经常性损益后归属于公司普通股股东的净利润                         4.34      4.43     0.23          0.23         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
八、备查文件目录
     1、载有法定代表人签名的半年度报告文本  2、载有单位负责人、主管会计工作的负责人、会计机构负责人签名并盖章的财务报告文本  3、报告期内在中国证监会指定报纸上公开披露过的所有公司文件的正本及公告原稿 
    
     董事长:杨延良 山东博汇纸业股份有限公司 2007年7月27日