摘要
根据煤炭行业上市公司发布的年报资料,从盈利水平、运营质量、偿债能力、资产与盈利质量以及成长性等相关方面的财务指标入手,对于近年来尤其是2013年煤炭行业上市公司的业绩变化与相关指标走势进行了系统的比较分析。
According to the annual reports data released by the listed companies in coal in-dustry ,from the financial indicators of profitability,operation quality,debt paying ability,as-sets ＆amp; earnings quality and growth and other related aspects,the paper makes a scientific com-parison and analysis on the performance changes and related index trend of the listed companies in coal industry in recent years,especially in 2013.
出处
《中国煤炭》
北大核心
2014年第9期5-12,共8页
China Coal
关键词
煤炭行业
上市公司
财务分析
coal industry
listed company
financial analysis
