基于财务分析视角的企业财务效率研究——以山西三维集团股份有限公司为例

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1、万方数据lI万方数据ABSTRACTWiththestableandrapiddevelopmentofchinaeconomic，thelevelofenterprisesmanagementisconstantlyimproving．Competitionamongenterprisesisincreasing．Tradit．ionalfinancialinformationbasedonaccountingcannotsatisfytherequirementsofenterprisedevelopment．Atthe

2、salYletime，variousstakeholdersclosefinancialrelationshipwiththeenterprise’Salsoneedtolearnmoreaboutthecompany’Sfinancialinformation，SOastomakereasonabledecisions．Thiscallsforallaspectsoffinancialanalysisofenterprises．Inthisarticle，IselecttheShanxiSanWeigroupasarese

3、archobject．Tothecompany’Sfinancialreportsandotherfinancialindicatorsofasreflectedinthefinancialandaccountinginformationisbasedonthecompany’Sfinancialpositionandoperatingresultsforanalysis．Throughdataanalysisofthefinancialstatementsofcompaniesforfiveconsecutiveyears

4、ofdebt-servicingcapacity，operationalcapacity，profitabilityandotherindicatorsontheoverallf'mancialpositionofunderstanding．AlsotheuseofDuPontfinancialanalysissystemofShanxigroup．didacomprehensivefinancialanalysis．FinaladoptionofthefinancialsituationoftheShanxiSanWeip

5、roblemsandopportunitiesandchallengesfacedbytheShanxiSanWeifromfiverecommendationsforcountermeasures：standardizedoperation，improvecorecompetitivenessofenterprises；revenue，promotecorporateflatmanagement；andtheintroductionofhumancapitalmanagement，theestablishmentofeff

6、ectivetalentincentivemechanism；establishdistinctivecorporateculture；energysavingandemissionreduction，corporatesocialresponsibility．Abovemeasuresistoanextentsolvingtheexistingproblemofthecompany，laterpointedoutthedirectionforthecompany．III万方数据Thearticleisintendedtoh

7、elptheproblemsofmanagement，atthesametime，italsohasplayedanimportantroleforscientificdecision-makingofrelevantstakeholders．Keywords：Accountinganalysis；Financialanalysis；CorecompetitivenessIV万方数据第一章绪论1．1研究的背景及现实意义在我国经济持续快速发展的大背景下，以煤炭为主的基础能源和原料，在国民经济中占有重要的战略地位。山西作为传统的

8、煤炭大省，煤无论从经济结构、还是从社会结构，都处于山西的中心位置。在国家中部崛起的过程中，山西也决定向新型能源工业基地转型，在全省范围展开了规模空前、史无前例的山西煤炭资源整合。这无疑是山西经济结构的一次大调整，必将有效地调整山西煤炭产业的内部结构，实现煤炭产业优势与产能合理有序扩张，将为