摘要
选取资源条件、经营规模及生产运输条件相近的山西省4大煤炭上市公司作为样本,结合这些企业2008年以来发布的相关财务资料,通过对其财务能力和收益质量方面相关指标的比较,系统介绍了上市公司经营业绩比较的技术途径。
Taking four large coal listing companies in Shanxi Province with the similar resources conditions, the operation scale and the production and transportation conditions as the samples, in combination with the related financial information of the enterprises released from the year of 2008, with the comparison on the related indexes of the financial capacity and benefi- cial quality, the paper systematically introduced the technical access of the operation achievements comparison for the listing companies.
出处
《煤炭经济研究》
2012年第8期43-45,共3页
Coal Economic Research
关键词
上市公司
业绩比较
技术路径
listing company
comparison on achievements
technical access
