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    基于因子分析的开滦股份财务绩效分析评价

    Analysis and evaluation of financial performance of Kailuan Corporationbased on factor analysis

    • 摘要: 随着“双碳”战略和国家供给侧结构性改革持续推进,开滦股份作为传统煤炭能源企业迎来了新的发展机遇与挑战。借助SPSS26.0软件,采用因子分析法对开滦股份进行煤炭行业内横向分析,并结合企业营运、盈利、偿债、成长能力方面近10年数据进行纵向分析,探究财务绩效状况并针对其中出现的问题进行剖析,发现其财务方面存在流动资产周转率低、应收账款回收速度慢的问题,营业净利率、销售毛利率等指标均低于行业平均水平,且近年来持续下降。基于此,结合行业发展态势提出相应建议,包括提高对流动资产和应收账款的管理水平,增加煤炭资源储备,推动煤炭开采及煤化工信息化、智能化,提高企业生产效率,增加企业研发投入等。

       

      Abstract: With the continuous promotion of the strategies of carbon peak and carbon neutrality, as well as the national supply-side structural reform, Kailuan Energy Chemical Co., Ltd. (hereinafter referred to as Kailuan Corporation), as a traditional coal energy enterprise, has ushered in new development opportunities and challenges. With the help of SPSS26.0 software, factor analysis was used to conduct a horizontal analysis of Kailuan Corporation in the coal industry, and longitudinal analysis was conducted based on data from the past 10 years in terms of enterprise operation, profitability, debt repayment, and growth ability. The financial performance was explored and problems were analyzed. It was found that Kailuan Corporation had low turnover rate of current assets and slow collection speed of accounts receivable, and indicators such as operating net profit margin and sales gross profit margin were lower than the industry average, and had continued to decline in recent years. On the basis, corresponding suggestions were proposed in combination with the development trend of the industry, including improving the management level of current assets and accounts receivable, increasing coal resource reserves, promoting the information and intelligence level of coal mining and coal chemical industry, improving enterprise production efficiency, and increasing enterprise research and development investment.

       

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