Comprehensive Evaluation And Analysis Of Coal Enterprise Development Ability

Since the reform and opening up,China in the measure of the success of an enterprise from the evaluation of enterprise market position,profitability,development to today's development ability.In the information of knowledge economy rapid development and the market economy is highly developed today,global integration process gradually accelerate,intensified the competition among modern enterprises.In order to avoid be eliminated in the fierce competition,the enterprise in addition to the need to have the basic ability to survive,also need to continue to stimulate its development potential,forming business unique competitive advantage,and sustainable development capacity.Weak coal industry is our country economic system in basic industries,which in the people daily life to provide energy at the same time,but also for other industries to provide development power and raw material sources of economic development an important role is self-evident.In the world economy and domestic economic growth is slowing down,the domestic coal enterprises not only in the sales price,sales,and earnings are the greatly decreased,the survival and development is facing a huge test.The basic financial perspective to establish a scientific and reasonable to coal enterprise development capacity evaluation system,to find their own advantage and disadvantage,for enterprises to improve management level and operational efficiency.The 34 coal enterprises as the research object,first to understand the current situation of the background and the domestic and foreign research,internal and external factors that affect the development capacity of coal enterprises are summarized,in under the guidance of the principle,from a financial perspective to construct the evaluation index of coal enterprise development ability,namely business profit growth the rate,the growth rate of total assets,net profit growth rate,growth rate on equity and revenue growth rate.Using the method of principal component analysis,were evaluated by using SPSS statistical software for coal enterprise development ability.Through the analysis of the existing in the development of the ability of coal enterprises,mainly to have the ability to develop low level of profitability the overall capacity is relatively weak,and analyzes the reasons,combined with China's actual situation,puts forward some countermeasures to improve the development capacity of coal enterprises.The main conclusions of this paper are as follows:(1)from the financial point of view,the overall level of coal enterprises in our country enterprise development ability is generally low,in terms of sales and earnings were able to embody;(2)the cause of China's coal enterprise development ability is not high,the current lack of market demand for coal,the coal industry production capacity serious excess,from the impact of the international coal price;(3)in the strategy to enhance the capacity of development of coal enterprises and the promotion core competitiveness,enhance the scientific and technological progress,the implementation of a diversified investment,strengthen the management and control,to improve the quality of assets and the introduction and cultivation of talents,to the concrete implementation.