供给侧改革对上市煤企财务绩效的影响分析

Analysis on supply side reform affected to financial performance of listed coal enterprises

通过描述当前煤炭企业面临的问题,研究了33家上市煤企在供给侧改革前后盈利能力、偿债能力和营运能力的变化情况,并分析其变化的原因,提出了促进上市煤企进一步改善财务绩效的建议,包括提高上市煤企的营运能力、降低资产负债率、加快上市煤企转型升级。

With the explanation on the problems faced to the present coal enterprises,the paper had a study on the variation conditions of the profitability,debt paying ability and operation capacity before and after the supply side reform of the 33 listed coal enterprises and analyzed the variation causes. The paper provided the proposals to promote the listed coal enterprises to further improve the financial performances,including the improvement of the operation capacity of the listed coal enterprises,the reduction of the asset-liability ratio and the quickening transformation and upgrading of the listed coal enterprises.