构建中国煤炭行业企业的"减产减产"财务绩效指数 - - 基于费舍尔的歧视性分析
1Liu Guojun School of Management, Changzhou University, Changzhou, 213159, China.
Heliyon
|May 20, 2024
概括
2016年实施的中国煤炭行业减产政策改善了财务业绩. 国有煤炭企业在政策后的财务绩效指数上升,这表明了积极的影响.
科学领域:
- 经济学 经济学 经济学
- 工业经济学 工业经济学
- 金融分析 金融分析
背景情况:
- 在2016年之前,中国的煤炭行业面临着产能过剩的挑战.
- 政府的干预旨在通过消除过剩产能来重组煤炭行业.
- 对于行业利益相关者来说,了解这一政策的财务影响至关重要.
研究的目的:
- 分析中国煤炭行业减产政策对国有企业财务业绩的影响.
- 在政策实施之前和之后量化财务业绩的变化.
- 为了比较不同规模的国有煤炭企业的财务业绩.
主要方法:
- 对中国国有煤炭企业 (2011-2021) 财务绩效指标的数据收集.
- 利用差别分析来建立财务绩效指数评估系统.
- 计算的累计财务绩效指数,适用于不同规模和时间的企业.
主要成果:
- 财务绩效指数在减产之前从2.062 (2011) 降至1.639 (2016).
- 在减产后 (2017-2021年),该指数从1.482上升到1.515.
- 大型国有企业表现最好 (累计指数为20.618),其次是中型企业 (17.944) 和小型企业 (17.271).
结论:
- 煤炭行业减产政策对国有煤炭企业的财务业绩产生了积极影响.
- 市场和政府的压力都对这些企业的转型和改善财务状况作出了贡献.
- 该研究强调了有针对性的产业政策在振兴面临产能过剩的行业方面的有效性.
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