盈利能力是衡量企业经营能力的重要指标之一,资产、资本结构直接影响企业的盈利能力.我国是当今世界第一产煤大国,煤炭产量占世界的50% 以上,煤炭行业在我国第二产业中占有举足轻重的地位.在供给侧改革深化过程中,煤炭行业的工作重点是去产能及产业优化升级,从煤炭企业层面而言,协调资产、资本结构匹配性与盈利能力的关系是长远优质发展的关键.本文以此为切入点,抽样选取2006~2016年我国20家煤炭上市公司为样本,对反映资产、资本结构匹配性的各项指标与盈利能力的关系进行实证分析,以此为煤炭企业优化资产、资本结构匹配性,改善盈利能力提供理论参考.%Profitability is one of the most important indicators of company management.The structural matching of assets and capital directly affects the profitability of an enterprise.China is the largest coal-producing country in the world today.Coal output accounts for over 50% of the world's total.China's coal industry occupies a pivotal position in the secondary industry of our country.In the process of deepening supply-side reform,the focus of the coal industry is going to capacity and optimization and upgrading of industries.From the aspect of coal enterprises,the key to long-term and high-quality development is to coordinate the relationship between the matching of asset and capital structure and profitability.This paper selected data from 2006 to 2016 China's 20 coal listed companies for empirical analysis.An empirical analysis of the relationship between indicators is made that reflect the matching of assets and capital structure and profitability.This provides a theoretical reference for optimizing the assets of coal enterprises,capital structure matching,improve profitability.
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