我国煤炭行业上市公司财务质量的评价

An Evaluation of the Financial Standing of the Listed Companies in the Coal Industry in China

摘要: 本文首先构建了我国上市公司财务质量的评价指标体系,然后应用因子分析法对目前在我国沪深交易所上市的13家煤炭公司财务质量状况进行了评价,并得出了我国煤炭行业上市公司财务质量良好的结论,最后提出了我国煤炭行业上市公司持续提升财务质量的一些建议。

Abstract: This paper proposes an evaluation index system of the financial standing of listed companies in China,and adopts a factor analysis approach to evaluate the financial standing of the listed companies in the coal industry in China and concludes that the indsutry's financial standing is faring well.In conclusion,this paper offers some advices to help improve the financial standing.