山西煤炭行业财务状况分析——以大同煤业股份有限公司为例  

Analysis Of The Financial Status On Coal Industry In Shanxi Province——As Datong Coal Group For Example

作　　者：程爱华[1] 程冠华 

机构地区：[1]山西财经大学,太原032300 [2]太原广播电视大学,太原032300

出　　处：《北方经贸》2014年第12期105-107,共3页Northern Economy and Trade

摘　　要：煤炭行业作为重要的能源资源受世界经济和国家政策的影响密切。山西作为全国重要的能源基地,其煤炭企业的财务状况对相关利益主体影响至关重要。企业应响应政府政策,推动产业融合,转变发展方式,加强煤的销售力度。As an important energ）, resource, the coal indus- try is influenced by the world economy and national policy closely. Shanxi, as the important energy base ofChlna, the financial situation of its coal enterprises has crucial influ- ence on related interest subjects.Combined with the annual financial report and related data in recent five years of Da- Long coal company,this paper analyzes and evaluates the compan＇s financial situation,in order to provide decision- making reference for the related interest subjects.

关 键 词：偿债能力 营运能力 盈利能力 发展能力 

分 类 号：F715.5[经济管理—产业经济]