煤炭上市公司经营绩效评价研究——基于因子分析与聚类分析的比较

发布时间：2018-03-12 22:45

本文选题：因子分析　切入点：煤炭企业发展　出处：《财会通讯》2014年23期 　论文类型：期刊论文

【摘要】：正一、引言我国的能源禀赋情况是"贫油、少气、多煤",煤炭是我国社会经济可持续发展的重要能源。我国煤炭产业从供需情况看,总量是基本平衡,但存在地区分布、结构不均衡的问题,而且随着近年来我国经济发展速度放缓,煤炭产能有过剩趋势,煤炭行业即将面临供大于求的局面,此外,煤炭企业发展还面临着项目建设高峰期带来的负债率上升、部分煤矿资源接续紧张等问题。要破解这些制约发展的难题,取得良好的发展绩效,煤炭企业必须进行各方面调
[Abstract]:First, the introduction states that China's energy endowment is "lean oil, less gas and more coal." Coal is an important source of energy for the sustainable development of China's social economy. From the point of view of the supply and demand situation of China's coal industry, the total amount is basically balanced, but there are regional distribution. The problem of structural imbalance, and with China's economic development slowing down in recent years, coal production capacity has a trend of excess, the coal industry is about to face a situation of oversupply. In addition, The development of coal enterprises is also faced with the problems of rising debt ratio brought by the peak period of project construction and the shortage of some coal resources. In order to solve these problems that restrict the development and achieve good development performance, coal enterprises must carry out various aspects of adjustment.
【作者单位】：中国矿业大学;
【分类号】：F426.21;F832.51

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