I摘 要随着我国能源供给结构的不断逐步优化，煤炭的实际需求量不断出现下降，我国的煤炭行业经济整体发展呈现出缓慢稳增长的发展趋势。在当前的经济环境下，竞争已经成为企业的寻求出路的手段，而企业的财务竞争力无疑是体现企业核心竞争力的一个重要组成方面。近年来，财务在整个企业日常运作、资源配置、战略资源管理各个过程中所已经发挥着越来越重要的主导作用。基于以上论述，运用财务竞争力的观念分析我国煤炭类上市公司的发展状况已成为一种趋势。山西省大我国第一产煤、输煤大省及第一能源和煤化工生产基地，其控股上市企业公司——大同煤业集团股份有限公司作为山西中国煤炭行业的百强在企业中也具有很强的行业代表性。本文以大同煤业股份有限公司为例，选取了 2018 年国内 A 股上市的 28 家煤炭类企业的财务数据作为研究对象，进行实证分析建立了适合国内煤炭类上市公司的评价衡量体系，得出了包含“大同煤业”在内的 28 家煤炭企业的公司财务综合竞争力水平和排名情况，利用得出的结论，针对企业在生产经营中存在的问题，提出了建议和对策，促使煤炭企业合理配置财务资源,增强煤炭企业的综合实力。关键词：煤炭行业；财务竞争力；大同煤业股份有限公司；因子分析IIABSTRACTWith the continuous and gradual optimization of China's energy supply structure, the actual demand for coal continues to decline, and the overall economic development of China's coal industry shows a slow and steady growth trend. In the current market economy, the financial competitiveness of enterprises is undoubtedly an important component of the core competitiveness of enterprises. In recent years, finance has played an increasingly important leading role in the daily operation, resource allocation and strategic resource management of enterprises. Based on the above discussion, it is of great importance to analyze the financial competitiveness of listed companies in coal industry from the perspective of finance. Shanxi Province is China's largest coal production, coal transport province and the first energy and coal chemical production base,...
