摘要
介绍能源供给侧结构性改革中五大任务对企业经营发展提出的具体要求,从企业财务管理的视角,结合杜邦分析法,分析了每项改革任务对应的企业财务目标,主要包括优化资产结构、提高资产周转率、降低资产负债率、提高销售净利率以及培育新的利润增长点。探究能源企业财务目标同供给侧结构性改革任务的一致性,有助于企业深入理解改革的意义,聚焦高质量发展。
The specific requirements of the five major tasks in the structural reform of the energy supply side to the business development of the enterprise were introduced. From the perspective of corporate financial management,combined with the DuPont analysis method,the financial goals of each reform task were analyzed,including optimizing the asset structure,improving asset turnover,reducing asset-liability ratios,increasing net sales rates,and fostering new profit growth points. The consistency between the financial goals of energy companies and the structural reform tasks of the supply side were explored,which will help companies to understand the significance of reform and focus on high-quality development.
作者
齐锋
Qi Feng(China Shenhua Energy Co., Ltd., Beijing 100011 , China)
出处
《煤炭经济研究》
2019年第4期80-83,共4页
Coal Economic Research
关键词
财务管理
供给侧结构性改革
企业财务目标
能源企业
financial management
supply-side structural reform
corporate financial goals
energy enterprise
