微盈公司盈利质量分析——以山西焦化为例.docVIP

摘 要 PAGE II 摘 要 改革开放以来，我国在衡量一个企业成功与否的标准上由一开始的评价企业的市场地位、盈利能力，发展到今天的盈利质量。在信息知识经济高速发展和市场经济高度发达的今天，全球一体化进程逐步加快，现代企业之间的竞争愈演愈烈。为了避免在激烈的竞争中被淘汰，各企业除了需要具备基本的生存能力以外，还需要不断激发其自身的发展潜力，形成企业与众不同的竞争优势，并获得持续的发展能力。而要想实现这些，就必须要有较好的盈利质量。 煤炭业是我国经济体系中的基础产业，它在为人们日常生活提供能源的同时，也为其它行业提供发展的动力和原料的来源，对经济的发展的重要作用不言而喻。在世界经济疲软和国内经济增速放缓的情况下，国内煤炭企业不仅在销售价格、销售量，还是盈利方面都出现了较大幅度的下降，目前煤炭企业已是微盈企业，其生存和发展能力正面临着巨大的考验。本文以山西焦化为例，对其盈利质量进行了全面而深入的分析，针对其中存在的问题，给出了针对性的建议，以增强其盈利质量，促进其持续健康发展。 关键词：微盈企业；山西焦化；盈利质量 Abstract Abstract Abstract Abstract Since the reform and opening up, Chinas enterprises in a measure of the success of the standard by the beginning of the evaluation of enterprise market position, profitability, development ability development today. In the fast development of knowledge economy and market economy highly developed today, the global integration process gradually accelerated, intensified competition among modern enterprises in order to avoid being eliminated in the fierce competition, the enterprise not only needs to have the basic ability to survive outside, also need to constantly stimulate the development potential of its own, the formation of enterprise competitive advantage and get out of the ordinary, the development of the ability to continue. To achieve this, we must have better earnings quality. The coal industry is the basic industry of our country economic system, it provides energy for the daily life of people at the same time, the sources also provide development power and raw materials for other industries, it is self-evident important role in economic development. The slowdown in the world economy and weak domestic economic growth, domestic coal enterprises not only sales in the sales price, or profits have declined greatly, the current coal enterprises is low profit enterprises, its survival and development is facing a huge challenge. This paper takes Shanxi coking as an example, the earnings quality of a comprehensive and in-depth analysis, aiming at the existing problems, a