我国煤炭上市公司财务状况实证分析

Study on Forecast of Financial Quality of the Mining Listed Corporatons

如何合理有效地利用财务信息评价企业财务状况 ,防范财务失败 ,是企业持续经营与发展的重要内容。本文应用多因素分析法 ,对我国 10家煤炭上市公司财务状况进行实证分析。预测结果表明 ,煤炭上市公司总体财务状况良好 ,有个别公司财务状况灰色 。

How to prevent financial failure by making effectively full use of the disclosed corporation financial information is a important goal of sustainable operation and development of enterprise.The author used the multivariate approach in ten mining stock market enterprises through empirical research.The forecasting results show that the financial quality of the mining corporations do well in general.Some enterprises are in gray,which must be paid more attention to.