财务视角下煤炭行业上市公司竞争力研究

发布时间：2019-05-05 13:21

【摘要】：煤炭在我国能源结构中占70%左右，在未来相当长的时期内，煤炭作为主体能源的地位不会发生改变，煤炭行业是关系国家经济命脉和能源安全的重要基础性行业。煤炭企业大部分是国有大中型企业，其上市公司更是这些大中型煤炭集团整合优质资源成立的，具有很强的行业代表性。煤炭行业易受经济周期的影响，经历了十年的黄金增长期，由于近期受国际经济不景气和国内经济下行的影响，煤炭企业的销售额和利润出现了不同程度的下降，部分煤炭企业的财务也出现了危机。为了全面了解煤炭行业面临的危机，提高煤炭企业的竞争力，避免煤炭企业因财务危机而破产，从财务视角研究煤炭行业上市公司竞争力已成为重要议题。鉴于以上，从财务视角研究煤炭行业上市公司竞争力的重要性不言而喻。本文从财务视角对煤炭行业上市公司的竞争力进行了深入分析和研究，并提出了一些有益的建议和对策。全文主要研究内容如下：（1）阐述了论文的研究背景，在分析研究企业竞争力国内外相关文献的基础上确定论文的大体框架和研究方法。（2）对财务视角下企业竞争力的内涵、特征、形成机理等进行分析比较研究，以求更深入地理解、掌握企业竞争力的相关基础理论。（3）介绍了煤炭行业的宏观环境、行业现状及上市公司的状况，对煤炭行业及其上市公司有了一个整体的认识。（4）从财务视角构建煤炭行业上市公司的竞争力评价模型，借鉴前人竞争力评价体系，，通过选择对比，选择适合煤炭行业竞争力的指标。（5）选择37家煤炭行业上市公司作为样本企业，运用因子分析、灰色关联分析及聚类分析从财务视角对这些上市公司的竞争力进行分析研究，并得出相关结论。（6）利用上面分析得出的结论，针对煤炭行业上市公司存在的问题，提出一些建议和对策。本文旨在通过对煤炭上市公司经营环境和财务状况的分析，找出煤炭上市企业生产经营中存在的问题，并针对煤炭企业培育和发展自身竞争力提出一些建议和对策，以期煤炭上市企业能更好的应对因内外部环境变化而出现的问题和挑战。
[Abstract]:Coal accounts for about 70% of China's energy structure. The status of coal as the main source of energy will not change for a long time in the future. The coal industry is an important basic industry related to the national economic lifeline and energy security. Most of the coal enterprises are large and medium-sized state-owned enterprises, and their listed companies are formed by the integration of high-quality resources of these large-and medium-sized coal groups, with strong industry representativeness. The coal industry is vulnerable to the impact of the economic cycle and has experienced a 10-year gold growth period. Due to the recent downturn in the international economy and the domestic economic downturn, the sales and profits of coal enterprises have declined to varying degrees. Some coal enterprises also have a financial crisis. In order to fully understand the crisis faced by the coal industry, improve the competitiveness of coal enterprises and avoid bankruptcy due to the financial crisis, it has become an important issue to study the competitiveness of listed companies in the coal industry from the perspective of finance. In view of the above, the importance of studying the competitiveness of listed companies in coal industry from the financial perspective is self-evident. This paper analyzes and studies the competitiveness of listed companies in coal industry from the angle of finance, and puts forward some useful suggestions and countermeasures. The main contents of this paper are as follows: (1) the background of this paper is described. On the basis of analyzing the relevant domestic and foreign literatures on the competitiveness of enterprises, the general framework and research methods of the thesis are determined. (2) the connotation, characteristics and formation mechanism of the competitiveness of enterprises under the financial angle of view are analyzed and compared. In order to further understand and master the relevant basic theory of the competitiveness of enterprises. (3) introduced the macro-environment of the coal industry, the current situation of the industry and the status of listed companies. To the coal industry and its listed companies have a holistic understanding. (4) from the financial perspective of the construction of coal industry listed companies competitiveness evaluation model, draw lessons from the predecessor's competitiveness evaluation system, through the choice of comparison, Choose suitable indicators for coal industry competitiveness. (5) choose 37 coal industry listed companies as sample enterprises, using factor analysis, Grey relational analysis and cluster analysis analyze the competitiveness of these listed companies from the financial perspective, and draw relevant conclusions. (6) using the conclusions of the above analysis, aiming at the existing problems of listed companies in the coal industry, Put forward some suggestions and countermeasures. The purpose of this paper is to find out the problems existing in the production and management of coal listed companies by analyzing the operating environment and financial situation of coal listed companies, and to put forward some suggestions and countermeasures for the cultivation and development of their own competitiveness. In order to better deal with coal listed enterprises due to internal and external environmental changes and problems and challenges.
【学位授予单位】：广西科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.21

【参考文献】