煤矿机械上市公司经营绩效评价

构建包含盈利能力、成长能力、营运能力、偿债能力4个部分12个指标的煤机上市公司绩效评价指标体系;运用灰色关联分析法,对煤矿机械上市公司2008~2010年的综合经营业绩进行评价。评价结果表明国内4个煤机上市公司的经营绩效整体呈上升趋势,绩效与重机行业的龙头企业差距在缩小。

Performance Evaluation of Coal Machinery Listed Company Based on GAP

Builds a performance evaluation index system of coal machinery listed companies,containing 12 indicators of the four aspects,which is the profitability,growth capacity,operational capacity and solvency.Then analysis the operating performance of coal machinery listed companies form 2008~2010,by using gray correlation analysis method.The evaluation results show that the operating performance of the four coal machinery listed companies such as Zhengzhou Coal Mining Machinery Group Co.,Ltd.,Tiandi Science&Technology Co.,Ltd.,are in an upward trend,and the performance gap between Sany,the leading enterprise of heavy machinery industry,is narrowing.