摘要
资产负债率是衡量企业负债水平及风险程度的重要标志,分析了2010-2017年煤炭企业资产负债率变化情况及原因,剖析了煤炭企业债务负担情况及存在的主要问题和风险,提出了推动煤炭行业降低资产负债率的有关政策措施建议。
Asset-liability ratio is a significant symbol to measure the level of enterprise debt and the degree of risks,the authors analyzed changes and reasons of asset-liability ratio from 2010 to 2017,problems and risks of debt burden in coal enterprises,and also provided relevant policy suggestions on promoting coal industry to decrease asset-liability ratio.
作者
陈养才
刘永平
Chen Yangcai;Liu Yongping(Department of Statistics and Information, China Coal Industry Association, Chaoyang, Beijing 100013, China)
出处
《中国煤炭》
2018年第6期9-11,14,共4页
China Coal
关键词
资产负债率
煤炭企业
政策建议
asset-liability ratio
coal enterprises
policy suggestions
