江西省金属冶炼行业上市公司财务现状及评价体系  

Financial Status and Evaluation System of Listed Companies in Jiangxi Metal Smelting Industry

作　　者：柯元 秦欣梅[1] 徐梅[1] KE Yuan;QIN Xin-Mei;XU Mei(Nanchang University College of Science and Technology,Nanchang 330029,Jiangxi Province,China)

机构地区：[1]南昌大学科学技术学院

出　　处：《景德镇学院学报》2019年第6期73-78,共6页Journal of JingDeZhen University

基　　金：江西省科技厅软科学计划项目（2015BBA10028）

摘　　要：本文以江西省金属冶炼上市公司为主要研究对象,以其他省份金属冶炼行业的部分上市公司作为对比参考对象,运用比率分析法,分项分析各公司的盈利能力、运营能力、偿债能力三方面财务数据指标。再根据不同公司的财务情况运用财务比率分析法、杜邦分析法对上市公司的资产经营情况进行研究。了解省内金属冶炼行业各公司之间的差异性与共同性,发现省内优质企业公司的先进性与隐藏的存在风险及不足,探究省内部分上市公司存在的不良情况。通过统计数据对比分析江西省金属冶炼行业发展情况,提出对策与建议。This paper takes listed companies of metal smelting in Jiangxi province as the main research subjects,compared with some other congener companies in other provinces.It uses the ratio analytical method to analyze the three financial data indexes of profitability,operating ability and solvency of each company respectively.Then according to the different financial situation among companies,writers use financial ratio analysis and Du Pont System to study the asset management of listed companies.Knowing the differences and commonalities among companies in the metal smelting industry in Jiangxi province,we have found the advantages,hidden risks and deficiencies of the high-quality enterprises in the province,and explored the bad situiation of some listed companies.Through the comparative analysis of statistical data,the development of Jiangxi metal smelting industry is analyzed,and the countermeasures and suggestions are put forward.

关 键 词：江西省 金属冶炼行业 上市公司 财务 评价 

分 类 号：F426[经济管理—产业经济]