摘要
基于逐步回归,借助SPSS20.0软件,选取中国中煤能源股份有限公司2012至2018年财务报表数据进行成长能力影响因素分析。研究结果表明:流动比率对中煤能源成长能力显著负向影响,总资产周转率对成长能力的影响最大,且是正向影响。此深入分析有利于实现煤炭行业提质增效、转型升级,以便有效引导和促进煤炭行业的发展。
Based on stepwise regression and with the help of SPSS20.0 software,this paper selected the financial statement data of China Coal Energy Compay Ltd.from 2012 to 2018,and we made an analysis of the influencing factors of growth capacity.The results show that the liquidity ratio has a significant negative impact on the growth capacity of China Coal Energy Compay Ltd.and the total asset turnover has the largest and positive impact on the growth capacity.The analysis is conducive to the coal industry to improve quality and efficiency,transformation and upgrading.
作者
周荣
刘鹏
Zhou Rong;Liu Peng(School of Economics and Management,Anhui University of Science and Technology,Huainan,Anhui 232001,China)
出处
《黑龙江工业学院学报（综合版）》
2019年第8期53-57,共5页
Journal of Heilongjiang University of Technology(Comprehensive Edition)
基金
安徽省教育厅人文社会科学重大项目(编号:A2014050)
安徽省教育厅人文社会科学重大项目(编号:SK2015Z012)
关键词
成长能力
流动比率
总资产周转
中煤能源
逐步回归
growth ability
liquidity ratio
total asset turnover
China Coal Energy Compay Ltd.
stepwise regression
