CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2014	Dec. 31, 2013
Current assets
Cash and cash equivalents	$ 12,632,603	$ 6,569,495
Restricted cash	12,528,750	10,129,756
Accounts and notes receivable, net	40,570,341	42,710,653
Inventories	16,005,265	18,605,074
Prepayments and other receivables	3,977,596	1,583,203
Amount due from related parties	114,191	225,822
Deductable value added tax payable	1,023,534	3,056,867
Total current assets	86,852,280	82,880,870
Non-current assets
Property, plant and equipment, net	69,790,453	68,481,643
Land use right	11,709,308	11,988,879
Deferred tax assets	2,659,343	1,505,981
Goodwill	180,151	181,481
Total assets	171,191,535	165,038,854
Current liabilities
Accounts and notes payable	40,408,235	32,820,222
Amounts due to related parties	2,709,207	2,131,846
Accrued expenses and other payables	3,685,833	2,889,933
Taxes payable	1,582,640	1,215,127
Short-term loans	5,937,500	10,048,000
Current portion of long-term loans	0	4,500,000
Total current liabilities	54,323,415	53,605,128
Non-current liabilities
Long-term loans	4,500,000	0
Total liabilities	58,823,415	53,605,128
Stockholders' equity
Common stock (US$0.001 par value, 190,000,000 shares authorized, 38,790,811 shares issued and outstanding at September 30, 2014 and December 31, 2013)	38,791	38,791
Additional paid-in capital	43,036,464	43,036,464
Appropriated retained earnings	8,025,455	7,240,218
Unappropriated retained earnings	49,402,648	48,360,582
Accumulated other comprehensive income	11,640,275	12,459,426
Total equity for stockholders of China Shengda Packaging	112,143,633	111,135,481
Noncontrolling interest	224,487	298,245
Total equity	112,368,120	111,433,726
Total liabilities and equity	$ 171,191,535	$ 165,038,854