本文選題：煤炭企業(yè)　切入點：多元化經(jīng)營　出處：《會計之友》2017年19期 　論文類型：期刊論文

【摘要】：為扎扎實實推進供給側(cè)結(jié)構(gòu)性改革,推動能源企業(yè)轉(zhuǎn)型升級,我國能源企業(yè)中重要成員——煤炭企業(yè)在發(fā)展過程中一直注重多元化經(jīng)營戰(zhàn)略的實施。在煤炭價格高漲時期研究多元化經(jīng)營與企業(yè)績效的關(guān)系時,高煤炭價格往往會掩蓋企業(yè)多元化經(jīng)營導(dǎo)致的各種問題,并且運用傳統(tǒng)的財務(wù)績效指標衡量企業(yè)績效易出現(xiàn)會計失真。經(jīng)濟增加值(EVA)是全面衡量企業(yè)生產(chǎn)經(jīng)營創(chuàng)造價值的一個指標,在EVA視角下研究煤炭企業(yè)多元化經(jīng)營與績效關(guān)系,運用回歸分析等方法發(fā)現(xiàn)煤炭企業(yè)的多元化經(jīng)營對績效的影響表現(xiàn)在綜合性指標的調(diào)節(jié)效應(yīng)上,得出多元化經(jīng)營與績效負相關(guān),煤基多元化與績效正相關(guān)的結(jié)論,從而幫助煤炭企業(yè)更加準確把握經(jīng)營方向,保障企業(yè)持續(xù)健康發(fā)展。
[Abstract]:In order to promote supply-side structural reforms in a down-to-earth manner and promote the transformation and upgrading of energy enterprises, Coal enterprises, an important member of China's energy enterprises, have been paying attention to the implementation of diversified management strategy in the process of development. In the period of high coal price, the relationship between diversification and enterprise performance is studied. High coal prices tend to mask the problems caused by diversification. And using the traditional financial performance index to measure the enterprise performance is easy to appear accounting distortion. The economic added value is a comprehensive measure of the enterprise production and management to create value. Under the EVA perspective, the paper studies the relationship between the diversified management and the performance of the coal enterprise. By means of regression analysis, it is found that the influence of diversification on performance of coal enterprises is reflected in the adjustment effect of comprehensive indicators, and the conclusion is that diversification is negatively correlated with performance, and that coal diversification is positively related to performance. In order to help coal enterprises more accurately grasp the direction of management, to ensure the sustainable and healthy development of enterprises.
【作者單位】： 西安科技大學(xué)管理學(xué)院/能源經(jīng)濟與管理研究中心;延安大學(xué)經(jīng)濟管理學(xué)院;
【基金】：國家自然科學(xué)基金項目(71273206) 陜西省軟科學(xué)項目(2015KRM085,2013KRZ02-01) 陜西省哲學(xué)社會科學(xué)重點研究基地項目(14JZ025) 西安科技大學(xué)哲學(xué)社會科學(xué)繁榮發(fā)展計劃項目(2014SX11)
【分類號】：F406.7;F426.21

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