摘要
山西煤炭企业率先掀起了煤炭企业重组的浪潮,重组后的煤炭企业集团是否达到了预期的重组效果,如何科学合理的分析和评价煤炭企业的重组效应,已成为企业和学术界普遍关注的问题。因此,文章以山西煤炭重点重组的四家上市公司为研究对象,运用统计分析和财务分析方法,对其上市公司财务数据进行分析比较,最后发现山西煤炭重组对企业规模产生了积极作用,在盈利、营运及企业发展方面影响不是很明显,需经过长期努力,开展有效整合管理,才能发挥重组期望效应最大化。
The Shanxi coal enterprises in the first set off a wave of restructuring of the coal enterprises.However,it was not sure that the restructured coal enterprises can achieve thedesired effect.Enterprises and academic was concerned the problem of How to scientifically analysis the reorganization performance.Taking shanxi coal on reorganization of the four listed companies as the research object,using the method of statistical analysis and financial analysis method,on the listed company in 2008-2010 collected financial date for comparative analysis,finally found the current shanxi coal restructuring of enterprise scale to produce positive effect,in profitability,operation and development of enterprises in terms of the impact in not obvious,need to pass long-term effort,carry out effective intergration of management,can play a maximum of recombinant expectation effect.
出处
《忻州师范学院学报》
2012年第5期38-41,共4页
Journal of Xinzhou Teachers University
基金
山西大同大学科研基金资助项目(2010K11)
关键词
煤炭企业
重组
财务分析
coal enterprise
recombination
financial analysis