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Effect Of The Supply-side Structural Reform Of Shanxi Coal Industry

Posted on:2022-09-12Degree:MasterType:Thesis
Country:ChinaCandidate:Y Y XueFull Text:PDF
GTID:2481306551997629Subject:Master of Accounting
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Since 2015,China has formally introduced supply-side reform policies,especially for the coal industry.Shanxi is a large province of coal resources and production in China,and coal production has been in the forefront of the country for a long time.Like other provinces in China,coal enterprises have carried out supply-side reform.Based on the policy of supply-side reform,this paper compares the effect of supply-side reform of Shanxi coal enterprises,and takes TM Group as an example to explore the effect of supply-side reform of typical coal enterprises.The main research results and conclusions are as follows:This paper summarizes the supply-side structural reform policies of coal enterprises in Shanxi Province by using literature review and comparative analysis,which can be divided into five aspects,namely,"three go,one drop and one supplement",Shanxi coal enterprises to improve the backward production capacity withdrawal mechanism,step-by-step implementation of personnel diversion work,accelerate the transfer of coal social functions,complete "deproductivity" and "destocking ";coal industry" deleveraging"is still not completed,enterprises should actively enter new business to promote business diversification;coal industry" cost reduction "needs the active cooperation of the government and relevant institutions,is the coal industry is in urgent need of doing;Using comparative analysis method,questionnaire survey method and balanced scorecard method to compare the results before and after supply-side structural reform in Shanxi coal enterprises,it is found that after supply-side reform," deproductivity "has achieved certain results,but needs to be further promoted;" destocking" effect is obvious;"deleveraging "effect is not obvious,it has not achieved the ideal effect;" cost reduction",management cost rate and sales cost rate have decreased,but the geometric cost rate remains unchanged;" fill board" scientific and technological innovation and industrial structure has improved,positive green energy transformation;The "financial dimension"has achieved some results;the "internal process dimension" has achieved remarkable results;the "customer dimension" has achieved,adding new customers while maintaining old customers;"learning and growth dimension "of employee satisfaction has improved;"sustainable development dimension" in the environmental aspects of promoting the harmonious development of man and nature.Using case analysis,descriptive statistics and comparative analysis to compare and analyze the five main aspects of supply-side reform of TM Group,it is found that TM Group has shown a downward trend from 2016-2019,but has recovered in 2018,but has gone through the process of deproductivity in general;As for "mending short board ",TM group actively carries on the scientific and technological innovation,carries on the sewage treatment,has formed the waste water waste gas closed-loop treatment state.The research results further enrich the research content of supply-side reform in coal industry,and have certain practical guiding significance for coal enterprises to continue to carry out supply-side reform in depth.
Keywords/Search Tags:Supply-side Reform, Three,one down,one up, Balanced Scorecard, Shanxi Coal vocation
PDF Full Text Request
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