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PAGE 毕业论文 题 目： 煤炭行业企业财务现状与对策 学生所在学院 经济管理学院 专 业 会 计 学 学 号 学 生 姓 名 周 青 指 导 教 师 王 贵 春 助理指导教师 起 止 日 期 2011年12月—2012年6月 重庆大学城市科技学院本科学生毕业论文 煤炭行业企业财务现状与对策 学 生： 周 青 学 号：指导教师： 王 贵 春 专 业： 会 计 学 重庆大学城市科技学院经济管理学院 二O一二年六月 Chongqing institute of city science and technology university undergraduate graduation thesis Enterprise Financial Status and Countermeasures of the Coal Industry Undergraduate: Zhou Qing Student ID:Supervisor: Lect. Wang Guichun Major: Accounting Chongqing institute of technology university city college of economic management June 2012 重庆大学城市科技学院本科学生毕业论文 摘要 PAGE I 摘要 文章采用理论分析和实例分析的方法，从财务分析的概念入手，主要涉及8个指标在煤炭行业的分析及反映出的问题，并结合重庆能投南桐矿业有限公司的例子，给出部分解决措施。如加强成本费用的控制，加强资金管理，加快资金周转等。 关键字：煤炭企业 成本 资产负债率 成本费用控制 重庆大学城市科技学院本科学生毕业论文 Abstract PAGE II  Abstract Coal is our country's basic energy, in recent years, by the high-speed development of the national economy to push, our coal production and consumption quantity presents the fast growth momentum. But coal industry market concentration is low, is now in integration phase. China coal reserves available for use in the world third coal reserves, and is the first big social-fixed-asset coal, coal consumption's largest country. But even so, China's coal industry has a lot of problems. To make our coal industry in the market competition of anticipation, according to the market demand to adjust management strategy, the coal industry to financial situation analysis, and puts forward relevant countermeasures, so that as a strategic investors choose appropriate investment opportunity and company leadership do strategic planning provides accurate market information and scientific basis for decision-making, at the same time for bank credit department also has great reference value. This paper adopts the theory analysis a