7李艺中煤能源盈利能力和盈利质量解答.doc

学士学位论文题目中煤能源盈利能力和盈利质量分析姓名李艺学号 4********** 专业会计学指导教师冯丽丽 2015 年4月 21日石家庄经济学院华信学院学士学位论文 I 摘要盈利能力和盈利质量是企业生存发展的关键因素。本文以中煤能源为例,通过与煤炭行业龙头企业中国神华及行业均值、行业优秀值横向比较, 对公司 2010-2014 年的指标进行比较分析,分析其在盈利能力和盈利质量方面存在的问题,提出相应的对策,为提升中煤能源的业绩水平提供指导方向。全文共分为 7个部分。第一部分主要阐述论文的研究背景和研究意义;第二部分为中煤能源简介和发展状况 SWOT 分析; 第三部分构建煤炭行业盈利能力和盈利质量的指标体系;第四部分和第五部分依次对中煤能源的盈利能力和盈利质量指标横纵向分析;第六部分为该企业盈利能力和盈利质量方面存在的问题;第七部分根据发现的问题提出建议。关键词: 煤炭行业盈利能力盈利质量比较分析 ABSTRACT Profitability and earnings quality is the enterprise survival and development of the key factors. In China coal energy, for example, this article through to China ShenHua coal industry leading enterprises and industry average, good value, on pany's 2010-2014, parative analysis of indicators, profitability and earnings quality analysis of its existing problems, and puts forward corresponding countermeasures, in order to promote the performance of China coal energy levels to provide guidance. The full text is divided into 7 parts. The first part mainly expounds the research background and significance of the research; the second part is the introduction and analysis of SWOT coal energy development; the third part construct the index system of coal industry profitability and profit quality; the fourth part and the fifth part are the profitability and profit quality indicators across pany's longitudinal analysis; sixth part is the enterprise profitability and profit quality problems; the seventh part according to the problems put forward suggestions. Key words: mining industry profitability earnings parative analysis 石家庄经济学院华信学院学士学位论文 II 目录摘要........................................................................................................................... I ABSTRACT ............................................................................................................... I 引言............................................................................................................................. 1 1 中煤能源 SWOT 分析...................................