【摘要】： 企業(yè)的發(fā)展必須以一定的增長速度為前提。企業(yè)的任何決策與分析都必須把企業(yè)成長性納入其視野,否則,就不可能得出較為準(zhǔn)確而全面的結(jié)論,對企業(yè)的長遠(yuǎn)發(fā)展不利。煤炭不僅是燃料動(dòng)力的主要來源,也是重要的化工原料和民用能源,煤炭工業(yè)在我國經(jīng)濟(jì)建設(shè)和社會(huì)發(fā)展中有著非常重要的作用。山西是中國的產(chǎn)煤大省和輸煤大省、我國重要的能源化工基地,對山西經(jīng)濟(jì)發(fā)展有著極其重要的作用,在全國煤炭上市公司中,無論是從數(shù)量還是從規(guī)模,山西的煤炭上市公司都明顯占據(jù)重要地位。美國次貸危機(jī)不斷蔓延至全球金融市場,對美國周邊市場和全球經(jīng)濟(jì)的波及程度也越來越大,全球經(jīng)濟(jì)惡化。就煤炭而言,迫使中國政府調(diào)整進(jìn)出口政策,減少煤炭出口配額,調(diào)高出口稅率,由出口轉(zhuǎn)為內(nèi)銷,穩(wěn)定國內(nèi)市場需求,國內(nèi)部分煤種價(jià)格下跌,而國內(nèi)煤炭供過于求,價(jià)格下行的市場風(fēng)險(xiǎn)進(jìn)一步加大。基于此,本文將研究山西煤炭上市公司成長性問題,對山西經(jīng)濟(jì)可持續(xù)增長具有重要的理論價(jià)值,特別是研究如何在金融危機(jī)中保持其成長性,也有很強(qiáng)的現(xiàn)實(shí)意義。 全文主要分為六個(gè)部分:第一部分為導(dǎo)論部分,主要回顧和利用國內(nèi)外學(xué)者的研究成果,全面、系統(tǒng)的介紹可持續(xù)增長理論;第二部分主要介紹煤炭上行業(yè)的性質(zhì)和特點(diǎn),山西煤炭上市公司概況及金融危機(jī)對煤炭行業(yè)的影響;第三部分是文章的理論部分,在對可持續(xù)增長模型進(jìn)行介紹的同時(shí),進(jìn)一步分析了上市公司財(cái)務(wù)可持續(xù)增長的影響因素;第四部分運(yùn)用實(shí)證分析的方法對山西煤炭上市公司成長性進(jìn)行分析;第五部分對山西煤炭上市公司成長性差異的原因及金融危機(jī)下導(dǎo)致成長性差異的原因進(jìn)行分析;第六部分針對山西煤炭上市公司財(cái)務(wù)可持續(xù)增長中存在的問題,提出一套行之有效的解決方法,為上市公司的增長管理提供借鑒,并針對行業(yè)特點(diǎn),為山西煤炭上市公司提出應(yīng)對金融危機(jī)的策略。
[Abstract]:The development of enterprises must be based on a certain rate of growth. Any decision and analysis of the enterprise must include the enterprise growth into its vision, otherwise, it is impossible to draw a more accurate and comprehensive conclusion, which is unfavorable to the long-term development of the enterprise. Coal is not only the main source of fuel power, but also an important chemical raw material and civil energy. Coal industry plays a very important role in the economic construction and social development of our country. Shanxi is one of the largest coal-producing and coal-transporting provinces in China, and an important energy and chemical industry base in China, which plays an extremely important role in Shanxi's economic development. In the national coal listed companies, whether in terms of quantity or scale, Shanxi's coal listed companies obviously occupy an important position. The subprime mortgage crisis in the United States is spreading to the global financial markets, affecting the markets around the United States and the global economy more and more, and the global economy is deteriorating. As far as coal is concerned, it has forced the Chinese government to adjust its import and export policies, reduce coal export quotas, raise export tax rates, shift from exports to domestic sales, stabilize domestic market demand, and reduce the price of some types of coal in China, while domestic coal supply exceeds demand. The market risk of downward price further increases. Based on this, this paper will study the growth of Shanxi coal listed companies, which has important theoretical value for the sustainable economic growth of Shanxi, especially how to maintain its growth in the financial crisis, but also has a strong practical significance. The full text is divided into six parts: the first part is the introduction part, mainly reviews and uses the domestic and foreign scholars' research results, comprehensively, systematically introduces the sustainable growth theory; The second part mainly introduces the nature and characteristics of the coal industry, the general situation of Shanxi coal listed companies and the impact of the financial crisis on the coal industry; The third part is the theoretical part of the article, in the introduction of sustainable growth model, further analysis of listed companies financial sustainable growth factors; The fourth part uses the method of empirical analysis to analyze the growth of Shanxi coal listed companies, the fifth part analyzes the reasons of the growth differences of Shanxi coal listed companies and the reasons leading to the growth differences under the financial crisis. In the sixth part, aiming at the problems existing in the sustainable financial growth of Shanxi coal listed companies, a set of effective solutions are put forward, which can provide reference for the growth management of listed companies, and aim at the characteristics of the industry. For Shanxi coal listed companies put forward strategies to deal with the financial crisis.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：F426.21;F224

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 康俊;;基于財(cái)務(wù)視角對中小企業(yè)可持續(xù)增長的實(shí)證分析[J];信陽師范學(xué)院學(xué)報(bào)(哲學(xué)社會(huì)科學(xué)版);2012年02期

相關(guān)碩士學(xué)位論文 前1條

1 貢迪;煤炭上市公司財(cái)務(wù)預(yù)警模型實(shí)證研究[D];安徽大學(xué);2011年

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本文編號(hào)：2428046