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一、引言截至2007年底,我国上市公司中煤炭企业的数量达到20家。虽然煤炭企业通过上市解决了资金“瓶颈”问题,但由于大多数煤炭企业产品结构单一,产品销量易受到经济周期和其他能源产品的影响,而且各企业矿藏资源的贫富程度、运输条件等自然状况对企业成本影响显著,所以煤炭上市公司同样面临着巨大的运营风险。煤炭上市公司必须不断挖掘运营效率,降低企业运营成本,才能摆脱产品单一的行业局限,
I. Introduction By the end of 2007, the number of coal enterprises in China’s listed companies has reached 20. Although coal enterprises solve the problem of “bottleneck” through listing, the sales volume of most coal enterprises is affected by the economic cycle and other energy products due to the single product structure of most coal mines. Moreover, the degree of richness and poorness of mineral resources of various enterprises, transportation conditions Natural conditions such as the impact on business costs significantly, so the coal listed companies also face huge operational risk. Coal listed companies must continue to tap operating efficiency, reduce operating costs, in order to get rid of the single product industry limitations,