【摘要】：煤炭在我國(guó)能源結(jié)構(gòu)中占70%左右，在未來(lái)相當(dāng)長(zhǎng)的時(shí)期內(nèi)，煤炭作為主體能源的地位不會(huì)發(fā)生改變，煤炭行業(yè)是關(guān)系國(guó)家經(jīng)濟(jì)命脈和能源安全的重要基礎(chǔ)性行業(yè)。煤炭企業(yè)大部分是國(guó)有大中型企業(yè)，其上市公司更是這些大中型煤炭集團(tuán)整合優(yōu)質(zhì)資源成立的，具有很強(qiáng)的行業(yè)代表性。煤炭行業(yè)易受經(jīng)濟(jì)周期的影響，經(jīng)歷了十年的黃金增長(zhǎng)期，由于近期受國(guó)際經(jīng)濟(jì)不景氣和國(guó)內(nèi)經(jīng)濟(jì)下行的影響，煤炭企業(yè)的銷售額和利潤(rùn)出現(xiàn)了不同程度的下降，部分煤炭企業(yè)的財(cái)務(wù)也出現(xiàn)了危機(jī)。為了全面了解煤炭行業(yè)面臨的危機(jī)，提高煤炭企業(yè)的競(jìng)爭(zhēng)力，避免煤炭企業(yè)因財(cái)務(wù)危機(jī)而破產(chǎn)，從財(cái)務(wù)視角研究煤炭行業(yè)上市公司競(jìng)爭(zhēng)力已成為重要議題。 鑒于以上，從財(cái)務(wù)視角研究煤炭行業(yè)上市公司競(jìng)爭(zhēng)力的重要性不言而喻。本文從財(cái)務(wù)視角對(duì)煤炭行業(yè)上市公司的競(jìng)爭(zhēng)力進(jìn)行了深入分析和研究，并提出了一些有益的建議和對(duì)策。全文主要研究?jī)?nèi)容如下：（1）闡述了論文的研究背景，在分析研究企業(yè)競(jìng)爭(zhēng)力國(guó)內(nèi)外相關(guān)文獻(xiàn)的基礎(chǔ)上確定論文的大體框架和研究方法。（2）對(duì)財(cái)務(wù)視角下企業(yè)競(jìng)爭(zhēng)力的內(nèi)涵、特征、形成機(jī)理等進(jìn)行分析比較研究，以求更深入地理解、掌握企業(yè)競(jìng)爭(zhēng)力的相關(guān)基礎(chǔ)理論。（3）介紹了煤炭行業(yè)的宏觀環(huán)境、行業(yè)現(xiàn)狀及上市公司的狀況，對(duì)煤炭行業(yè)及其上市公司有了一個(gè)整體的認(rèn)識(shí)。（4）從財(cái)務(wù)視角構(gòu)建煤炭行業(yè)上市公司的競(jìng)爭(zhēng)力評(píng)價(jià)模型，借鑒前人競(jìng)爭(zhēng)力評(píng)價(jià)體系，，通過(guò)選擇對(duì)比，選擇適合煤炭行業(yè)競(jìng)爭(zhēng)力的指標(biāo)。（5）選擇37家煤炭行業(yè)上市公司作為樣本企業(yè)，運(yùn)用因子分析、灰色關(guān)聯(lián)分析及聚類分析從財(cái)務(wù)視角對(duì)這些上市公司的競(jìng)爭(zhēng)力進(jìn)行分析研究，并得出相關(guān)結(jié)論。（6）利用上面分析得出的結(jié)論，針對(duì)煤炭行業(yè)上市公司存在的問(wèn)題，提出一些建議和對(duì)策。 本文旨在通過(guò)對(duì)煤炭上市公司經(jīng)營(yíng)環(huán)境和財(cái)務(wù)狀況的分析，找出煤炭上市企業(yè)生產(chǎn)經(jīng)營(yíng)中存在的問(wèn)題，并針對(duì)煤炭企業(yè)培育和發(fā)展自身競(jìng)爭(zhēng)力提出一些建議和對(duì)策，以期煤炭上市企業(yè)能更好的應(yīng)對(duì)因內(nèi)外部環(huán)境變化而出現(xiàn)的問(wèn)題和挑戰(zhàn)。
[Abstract]:Coal accounts for about 70% of China's energy structure. The status of coal as the main source of energy will not change for a long time in the future. The coal industry is an important basic industry related to the national economic lifeline and energy security. Most of the coal enterprises are large and medium-sized state-owned enterprises, and their listed companies are formed by the integration of high-quality resources of these large-and medium-sized coal groups, with strong industry representativeness. The coal industry is vulnerable to the impact of the economic cycle and has experienced a 10-year gold growth period. Due to the recent downturn in the international economy and the domestic economic downturn, the sales and profits of coal enterprises have declined to varying degrees. Some coal enterprises also have a financial crisis. In order to fully understand the crisis faced by the coal industry, improve the competitiveness of coal enterprises and avoid bankruptcy due to the financial crisis, it has become an important issue to study the competitiveness of listed companies in the coal industry from the perspective of finance. In view of the above, the importance of studying the competitiveness of listed companies in coal industry from the financial perspective is self-evident. This paper analyzes and studies the competitiveness of listed companies in coal industry from the angle of finance, and puts forward some useful suggestions and countermeasures. The main contents of this paper are as follows: (1) the background of this paper is described. On the basis of analyzing the relevant domestic and foreign literatures on the competitiveness of enterprises, the general framework and research methods of the thesis are determined. (2) the connotation, characteristics and formation mechanism of the competitiveness of enterprises under the financial angle of view are analyzed and compared. In order to further understand and master the relevant basic theory of the competitiveness of enterprises. (3) introduced the macro-environment of the coal industry, the current situation of the industry and the status of listed companies. To the coal industry and its listed companies have a holistic understanding. (4) from the financial perspective of the construction of coal industry listed companies competitiveness evaluation model, draw lessons from the predecessor's competitiveness evaluation system, through the choice of comparison, Choose suitable indicators for coal industry competitiveness. (5) choose 37 coal industry listed companies as sample enterprises, using factor analysis, Grey relational analysis and cluster analysis analyze the competitiveness of these listed companies from the financial perspective, and draw relevant conclusions. (6) using the conclusions of the above analysis, aiming at the existing problems of listed companies in the coal industry, Put forward some suggestions and countermeasures. The purpose of this paper is to find out the problems existing in the production and management of coal listed companies by analyzing the operating environment and financial situation of coal listed companies, and to put forward some suggestions and countermeasures for the cultivation and development of their own competitiveness. In order to better deal with coal listed enterprises due to internal and external environmental changes and problems and challenges.
【學(xué)位授予單位】：廣西科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.21

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 孫群,汪清;論企業(yè)財(cái)務(wù)核心能力[J];安徽大學(xué)學(xué)報(bào);2003年02期

2 郝成林;齊榮光;郭江山;;企業(yè)財(cái)務(wù)競(jìng)爭(zhēng)力研究[J];財(cái)會(huì)通訊(學(xué)術(shù)版);2006年03期

3 朱曉;;上市公司財(cái)務(wù)競(jìng)爭(zhēng)力研究與分析[J];財(cái)會(huì)通訊(學(xué)術(shù)版);2007年07期

4 周普;陳興述;;企業(yè)財(cái)務(wù)核心競(jìng)爭(zhēng)力評(píng)價(jià)指標(biāo)探討[J];財(cái)會(huì)通訊;2006年09期

5 張友棠;馮自欽;;三維財(cái)務(wù)競(jìng)爭(zhēng)力形成機(jī)理研究[J];財(cái)會(huì)通訊(綜合版);2008年08期

6 周海軍;曾理;;基于改進(jìn)DEA方法的企業(yè)財(cái)務(wù)競(jìng)爭(zhēng)力評(píng)價(jià)[J];財(cái)會(huì)通訊;2009年05期

7 郝成林;鐘世珍;;財(cái)務(wù)競(jìng)爭(zhēng)力相關(guān)問(wèn)題探討[J];財(cái)會(huì)月刊;2009年36期

8 吳荷青;;財(cái)務(wù)競(jìng)爭(zhēng)力的熵權(quán)系數(shù)評(píng)價(jià)法[J];財(cái)政監(jiān)督;2008年20期

9 羅宏,陳燕;財(cái)務(wù)能力與企業(yè)核心能力的相關(guān)性[J];當(dāng)代財(cái)經(jīng);2003年12期

10 馮祈善,賴純見(jiàn),趙仁勇;基于AHP的企業(yè)核心競(jìng)爭(zhēng)力評(píng)價(jià)[J];重慶大學(xué)學(xué)報(bào)(自然科學(xué)版);2002年04期

相關(guān)博士學(xué)位論文 前1條

1 楊軼;三維財(cái)務(wù)競(jìng)爭(zhēng)力指數(shù)評(píng)價(jià)研究[D];武漢理工大學(xué);2009年

本文編號(hào)：2469598