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       露营市场曾持续升温，为振兴旅游业带来了短期内的消费红利。然而，随着旅行出行选择变得多元，“露营倒闭潮”成为热点话题。在露营热度大起大落的背景下，作为露营经济重要产业支撑的露营装备制造业能否锚定未来的发展方向，拥有相应的财务竞争力，进而保证可持续发展能力以应对尚不明晰的市场前景，是一个值得深入探究的现实问题。

       基于此，本文依托财务战略理论、权变管理理论和核心竞争力理论，采用熵值法和优劣解距离法构建露营装备制造行业财务竞争力的评价指标体系，选取牧高笛作为典型性案例，对其财务竞争力进行了动静结合的综合评价。结果表明，牧高笛在2018-2022年间财务状况呈上升趋势，资产规模不断扩大、经济效益不断增长、各类活动的现金流量呈增长态势。但行业静态评价显示牧高笛财务竞争力水平位居行业第六，其中，营业收入名列前茅，但成本费用与同行业相比过高负面影响了盈利能力，且偿债能力与同行业企业相比处于落后水平；同时，闲置资金类资产运用效率和存货周转率均较低，导致营运能力不足，发展能力仍有广阔的提升空间。

       针对牧高笛在财务竞争力方面存在的现金流量表现一般、闲置资产利用效率低、成本费用控制不力、未来发展受限于市场等问题，本文提出，牧高笛需采取降低成本费用、优化资本结构、及时盘活资产等措施。最后，本文由牧高笛延伸至整个行业，针对露营装备制造行业提出需挖掘市场潜力、加强资金管理等优化建议，以期助力我国露营装备制造业的高质量发展。

The camping market has continued to heat up, bringing short-term consumer dividends to the revitalization of the tourism industry. However, with the diversification of travel choices, the "wave of camping closures" has become a hot topic. Under the background of the ups and downs of camping fever, whether the camping equipment manufacturing industry, which is an important industrial support for the camping economy, can anchor the future development direction, have corresponding financial competitiveness, and then ensure the sustainable development ability to cope with the unclear market prospects is a realistic issue worth exploring in depth. Based on this, this paper relies on financial strategy theory, power change management theory and core competitiveness theory, adopts entropy value method and superiority and inferiority solution distance method to construct the evaluation index system of financial competitiveness in camping equipment manufacturing industry, and selects Mobigarden as a typical case, and conducts a comprehensive evaluation of its financial competitiveness in combination of dynamic and static. The results show that the financial status of Mobigarden is on an upward trend during 2018-2022, and the asset scale is expanding, the economic benefits are growing, and the cash flow of various activities is growing. However, the static evaluation of the industry shows that the level of financial competitiveness of Mobigarden is ranked sixth in the industry, in which, the operating income is ranked top, but the cost and expense is too high compared with the same industry negatively affects the profitability, and the solvency is at the backward level compared with the same industry enterprises; at the same time, the efficiency of the utilization of assets in the category of idle capital and inventory turnover rate are both relatively low, which leads to insufficient operating capacity, and there is still a vast space for improvement in the development ability.

Aiming at the financial competitiveness of Mobigarden's general cash flow performance, low utilization efficiency of idle assets, poor control of costs and expenses, future development is limited by the market and other issues, this paper proposes that Mobigarden needs to take measures to reduce costs and expenses, optimize the capital structure, and revitalize assets in time. Finally, this paper extends to the whole industry from Mobigarden, for camping equipment manufacturing industry need to tap the market potential, strengthen the capital management and other optimization suggestions, in order to help China's camping equipment manufacturing industry of high quality development.