煤矿企业偿债能力分析 ——以开滦（集团）蔚州矿业有限责任公司为例 会计学毕业论文.docVIP

PAGE PAGE 19 煤矿企业偿债能力分析 ——以开滦（集团）蔚州矿业有限责任公司为例 摘 要 煤是一种固体可燃性矿产，也是18世纪工业革命中的主要能量来源。伴随着我国经济的不断增长，我国煤矿企业的发展都取得了相当的成就，占据了我国工业生产与居民消费结构的重要比重，长期稳固了国民经济基础地位。但是成就和效益都是靠消耗、成本换取的，其中煤矿企业的偿债压力已然成为制约企业持续健康增长的一个重要矛盾，为解决矛盾，只有对整体煤矿经济体制进行调整升级，加大推广，才能够让煤矿经济发展更加稳健持久。 将围绕短期偿债能力及长期偿债能力两方面对开滦（集团）蔚州矿业有限责任公司的偿债状况进行研究分析，找出导致蔚州矿业公司负债变高、亏损变多的重要因素。同时，从评价指标进行改进，指出不足并提出合理建议。 关键词：煤炭资源 偿债能力 评价指标 Debt paying ability analysis of coal mine enterprises —— Take kailuan (group) weizhou mining co., LTD as an example Abstract Coal mines are areas where coal resources are mined in coal-rich areas, and they were a major source of energy during the industrial revolution in the 18th century. With the continuous growth of Chinas economy, the development of Chinas coal mining enterprises have made considerable achievements, occupying an important proportion of Chinas industrial production and household consumption structure, long-term stable national economic foundation position. However, achievements and benefits are obtained by consumption and cost. Among them, the debt repayment pressure of coal mining enterprises has become an important contradiction restricting the sustainable and healthy growth of enterprises. In order to solve the contradiction, only by adjusting and upgrading the overall economic system of coal mines and increasing promotion can the economic development of coal mines be more stable and sustainable. This paper studies and analyzes the debt paying situation of kailuan (group) weizhou mining co., ltd. from the two aspects of short-term debt paying ability and long-term debt paying ability, and finds out the important factors that lead to higher debt and more losses of weizhou mining company. At the same time, from the evaluation index to improve, pointed out the shortcomings and put forward reasonable Suggestions. Key words: The economy of coal mine Debt paying ability The evaluation index 目 录 TOC