煤炭企业投资绩效评价体系研究

Study on evaluation system of investment performance for coal enterprises

当前煤炭产能过剩问题显现,煤炭行业面临去产能、加快结构调整的压力。做好行业产能利用状况的分析和预测,构建产能过剩预警系统,有利于煤炭企业调整投资策略与运营方向,避免煤炭行业产能过剩进一步加剧。介绍了产能过剩判断指标及测算方法,分析了煤炭企业如何构建有效的产能过剩预警系统,认为煤炭企业只有选择合适的产能过剩判断指标,才能有效监测行业产能利用状况,进而为企业提供准确的市场信息。

The present coal overcapacity problem appeared and the coal sector is faced with a pressure to reduce the coal production capacity and to speed up the structure adjustment. An analysis and estimation on the capacity utilization status of the coal sector should be well conducted and an overcapacity early warning system should be established in order favorable to adjust the investment tactics and operation direction of the coal enterprises and to avoid the overcapacity of the coal sector further increased. The paper introduced the judging index and estimation method of the overcapacity and analyzed the coal enterprises how to effectively establish an overcapacity early warning system. The paper held that the coal enterprises should select the proper overcapacity judging index to effectively monitor and measure the production capacity utilization status of the coal sector and to further provide the accurate market information to the coal enterprises.