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本文运用改进的杜邦分析体系、趋势分析、垂直分析法等方法分析平煤股份的经营业绩和财务状况。结果显示,平煤股份的盈利能力不断提高,偿债能力较强,持续发展能力巨大,营运能力不断提高,但公司在应收账款管理、成本控制、负债利用方面还存在问题。公司应健全内部控制制度、加强成本费用管理、增加金融负债、加强应收账款管理。
In this paper, we use the improved DuPont analysis system, trend analysis, vertical analysis and other methods to analyze the operating performance and financial status of Pingdingshan. The results show that Pingdingshan shares continue to improve the profitability of strong solvency, sustainable development capability, operational capacity continues to improve, but the company accounts receivable management, cost control, debt utilization problems still exist. The Company shall improve the internal control system, strengthen cost and expense management, increase financial liabilities and strengthen account receivables management.