Financial Analysis And Evaluation Of Shanxi Coal Industry Company Limited

With the rapid development of market economy,and the transformation of the industry constantly,the financial condition of enterprises causes countries more and more attention.Under the condition of market economy,the competition between the enterprises is more and more intense,so,enterprises in the various problems of financial management inevitably emerge,therefore,how to avoid or eliminate these problems became the difficulties faced by many entrepreneurs.Financial analysis is the analysis of the enterprise in the past business activities,financial activities and to summarize,furthemore,it is also the basis of enterprises to make important decisions or future forecast,through financial analysis,corporate shareholders,employees,potential investors can understand and grasp the financial status,operating results and other relevant information of the enterprise's past and present,can provide advice financial analysis and outlook for enterprise,etc.This paper first expounds the research status at home and abroad of the financial analysis and evaluation,reviews and related theory,they have studied the theory of financial analysis,specific content and purpose,etc.,determine the foundation of the financial analysis,method,provides a theoretical support for the article.Second,taking shanxi coal co.,LTD.,as the research object,according to the company's industry,the development of company in the past and the present situation,as well as the company's future development strategy,for the foundation of the company's financial data from 2013 to 2015,this thesis analyze financial ratio to gain solvency,operational capacity,financial profitability and growth capacity.And on this basis,the application of du pont analysis system,comprehensive financial analysis of the company,and then puts forward the relatively accurate comprehensive evaluation,put forward the constructive suggestions for the company's sustainable development.Finally,through a series of analysis,find out the problems in the operation and management,aiming at the existing problems and combined with the current management situation,puts forward reasonable suggestions for the company,in order to make the enterprise realize sustainable development,at the same time,can be used for reference in for the industry.