本文選題：因子分析　切入點(diǎn)：煤炭企業(yè)發(fā)展　出處：《財(cái)會(huì)通訊》2014年23期 　論文類型：期刊論文

【摘要】：正一、引言我國(guó)的能源稟賦情況是"貧油、少氣、多煤",煤炭是我國(guó)社會(huì)經(jīng)濟(jì)可持續(xù)發(fā)展的重要能源。我國(guó)煤炭產(chǎn)業(yè)從供需情況看,總量是基本平衡,但存在地區(qū)分布、結(jié)構(gòu)不均衡的問題,而且隨著近年來我國(guó)經(jīng)濟(jì)發(fā)展速度放緩,煤炭產(chǎn)能有過剩趨勢(shì),煤炭行業(yè)即將面臨供大于求的局面,此外,煤炭企業(yè)發(fā)展還面臨著項(xiàng)目建設(shè)高峰期帶來的負(fù)債率上升、部分煤礦資源接續(xù)緊張等問題。要破解這些制約發(fā)展的難題,取得良好的發(fā)展績(jī)效,煤炭企業(yè)必須進(jìn)行各方面調(diào)
[Abstract]:First, the introduction states that China's energy endowment is "lean oil, less gas and more coal." Coal is an important source of energy for the sustainable development of China's social economy. From the point of view of the supply and demand situation of China's coal industry, the total amount is basically balanced, but there are regional distribution. The problem of structural imbalance, and with China's economic development slowing down in recent years, coal production capacity has a trend of excess, the coal industry is about to face a situation of oversupply. In addition, The development of coal enterprises is also faced with the problems of rising debt ratio brought by the peak period of project construction and the shortage of some coal resources. In order to solve these problems that restrict the development and achieve good development performance, coal enterprises must carry out various aspects of adjustment.
【作者單位】： 中國(guó)礦業(yè)大學(xué);
【分類號(hào)】：F426.21;F832.51

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1 李奇璇;;我國(guó)飲料制造業(yè)上市企業(yè)綜合業(yè)績(jī)?cè)u(píng)價(jià)體系的實(shí)證研究[J];環(huán)渤海經(jīng)濟(jì)w，

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