煤炭行业上市公司财务结构分析

Financial Structure of Listed Companies in Coal Mining Industry

针对我国煤炭行业上市公司数目较多以及评价指标复杂的情况,一般的评价方法很难解决评价指标的权重和相关性问题,因子分析法则能较好地解决上述问题。采用此法对煤炭行业上市公司的财务结构状况进行了综合分析,通过各个公司综合得分结果的相互比较,得出了进一步提高公司综合效益的一般性方法。

Factor analysis can be used to determine the correlation and weights of evaluation indexes, even if there are many listed companies and much complicated evaluation indexes. This paper employs factor analysis to analyze the financial structure of a listed company in coal mining industry. Comparing the evaluated results of different companies, the paper presents a general technique to improve the company's performance.