盘江股份财务状况评价及对策研究  

Research on Financial Situation Evaluation and Countermeasure of Panjiang Refined Coal Co., Ltd.

作　　者：马振乾[1] 李引[2] 刘乐[1] Ma Zhenqian Li Yin Liu Le(School of Mining, Guizhou University, Guiyang 550025, China Financial Department, Guizhou University of Finance and Economics, Guiyang 550025, China)

机构地区：[1]贵州大学矿业学院,贵州贵阳550025 [2]贵州财经大学计划财务处,贵州贵阳550025

出　　处：《煤炭经济研究》2016年第11期57-61,共5页Coal Economic Research

摘　　要：引入突变级数法构建了煤炭企业财务状况评价指标体系,对盘江股份2010—2015年的财务状况进行了评价分析。结果表明:盘江股份的综合财务指标总体呈下降趋势,债务风险不断增大。据此提出了加快推进煤炭企业税费改革、加强成本费用控制、加快资金周转回笼等措施,以期改善企业的财务状况。In order to analyze the financial situation of Panjiang Refined Coal Co., Ltd. between 2010 and 2015, the financial evaluation index system of coal enterprises is established by using the catastrophe progression method. The results shows that the comprehensive financial indicators of Panjiang Company in general is on the decline and its debt risk is increasing. Based on this, some measures such as speeding up the reform of taxation of coal enterprises, strengthening cost control and speeding up the turnover of funds collecting are put forward to improve the enterprise＇s financial situation.

关 键 词：盘江股份 突变级数法 对策 

分 类 号：F426.21[经济管理—产业经济]