1摘要企业经营绩效评价一直是会计理论界和实务界的难题之一。经营财务管理的要求为：首先应该是完善企业的管理体制，而后是建立健全规章制度对资产进行进一步的管理，然后是明确产权的关系、系，随后是落实管理中每个部门的责任，接着是合理配置企业的资产，然后是保证资产的安全、完整的形态。对于企业经营财务管理的计量存在诸多困难。一是企业经营财务管理本身较难进行界定，只能对已发生流失的案例进行个案估计。二是企业资产的流失往往反映在财务报表以外，难以通过财务报表和会计凭证而准确统计流失金额。三是对于经营财务难以进行准确评估，涉及经营财务的企业经营财务管理难以计量。如果能对煤炭行业上市公司构建合适的财务绩效评价模型并对其财务绩效进行分析，得出尽可能准确科学的财务绩效评价结果，对利益相关者行使决策权和企业内部信息需求者提升和保持其核心竞争力，实现其战略目标具有重要的指导性作用。本文首先阐述了国内外研究现状和财务绩效分析评价的相关理论，依据中国煤炭行业的特点和变化趋势，结合煤炭行业企业的经营特征，并借鉴财务绩效评价相关理论，从盈利能力、偿债能力、营运能力、发展能力等四个方面指标构建了中国煤炭行业上市公司财务绩效评价指标体系，并采取因子分析法对煤炭行业上市公司的财务绩效进行综合评价，并通过上述分析评价结论，发现公司在管理经营中存在的各项问题，针对现有问题，为公司提出合理可行的建议。关键词：煤炭业上市公司因子分析法财务绩效绩效评价2ResearchonFinancialPerformanceEvaluationofcoalindustryListedCompanies3ABSTRACTBusinessperformanceevaluationhasalwaysbeenoneofthedifficultproblemsinaccountingtheoryandpractice.Howtotrulyandreasonablyevaluatethecompany'soperatingperformance,howtoaccuratelyandeffectivelymeasurethevalueandvaluecreationabilityoftheenterprise,howtolinkmanagers'remunerationwiththeirrealperformance,howtoreducethecostofprincipal-agent,andhowtomaximizethevalueoftheenterpriseareurgentproblemsneedtobesolved.Ifwecanconstructanappropriatefinancialperformanceevaluationmodelforlistedcompaniesincoalindustryandanalyzetheirfinancialperformanceandgetasaccurateandscientificfinancialperformanceevaluationresultsaspossible,whichwillplayanimportantguidingroleforstakeholderstoexercisedecision-makingpower,enhanceandmaintaintheircorecompetitivenessandachievetheirstrategicobjectives.Thisthesisfirstlyelaboratesthecurrentresearchsituationathomeandabroadandtherelatedtheoriesoffinancialperformanceanalysisandevaluation.ThenaccordingtothecharacteristicsandchangingtrendsofChina'scoalindustry,combinedwiththeoperatingcharacteristicsofcoalindustryenterprises,anddrawinglessonsfromtherelevanttheoriesoffinancialperformanceevaluation,thisthesisconstructstheperformanceofListedCompaniesinChina'scoalindustryfromfouraspectsofprofitability,solvency,operationabilityanddevelopmentability.TheevaluationindexsystemandthefactoranalysismethodareusedtoevaluatethefinancialperformanceofListedCompaniesincoalindustry.Throughtheaboveanalysisandevaluationconclusions,theproblemsexistinginthemanagementandoperationofthecompanyarefound,andreasonableandfeasiblesuggestionsareputforwardforthecompanyinviewoftheexistingproblems.Keywords：Coalindustry,listedcompany,factoranalysismethod,financialperformance,performanceevaluation4目录摘要.............................................................................................................1ABSTRACT......................................................................................................31绪论............................................................................................................
