功效系数法下煤炭企业财务预警分析——以山西潞安环能为例

Analysis of the financial early warning of coal enterprises under the efficiency coefficient method——Taking Shanxi Lu'an environmental protection and energy development Limited company as an example

针对2013—2016年山西潞安环能的财务数据,采用功效系数法计算每年各项财务指标(包括盈利能力、资产运营能力、偿债能力、成长能力)相对应的得分情况,通过对比企业绩效评价标准值,判断潞安环能各项财务指标在行业的竞争态势,判断企业所处财务预警状况,从盈利能力、资产运营能力、偿债能力、成长能力4个方面分析财务风险出现的原因,并提出财务预警的应对措施。

According to the financial data of Lu＇an environmental protection and energy development Limited company from2013 to 2016,the relative score of each financial index（including profitability,asset operation ability,debt paying ability and growth ability） is calculated by the efficiency coefficient method. By comparing the standard value of enterprise performance evaluation,the competition situation of various financial indicators in the industry and the financial early warning situation of enterprises were judged. The causes of financial risk were analyzed from four aspects of profitability,asset operation ability,debt paying ability and growth ability,and measures to deal with financial early warning were proposed.