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我国煤炭企业资本运营回顾与展望
引用本文:孙静芹,王立明.我国煤炭企业资本运营回顾与展望[J].山东工商学院学报,2009,23(6):23-27.
作者姓名:孙静芹  王立明
作者单位:山东工商学院会计学院,山东烟台,264005
摘    要:通过对我国煤炭企业资本运营产生和发展历程的回顾,客观分析评价了煤炭企业资本运营取得的成绩和存在的问题,得出了未来我国煤炭企业资本运营的发展趋势与建议:资本运营应以生产经营为基础,克服贪大求全的倾向;进行跨国投资,充分利用国外资源;充分利用无形资本运营,盘活有形资产;培养和吸收高层次专业人才,加强人力资本运营。

关 键 词:煤炭企业  资本运营  回顾与展望

The Retrospect and Prospect of Capital Operation in Coal Enterprises of China
SUN Jing-qin,WANG Li-ming.The Retrospect and Prospect of Capital Operation in Coal Enterprises of China[J].Journal of Shandong Institute of Business and Technology,2009,23(6):23-27.
Authors:SUN Jing-qin  WANG Li-ming
Institution:SUN Jing-qin,WANG Li-ming(School of Accounting,Sh,ong Institute of Business , Technology,Yantai 264005,China)
Abstract:This paper firstly reviews the emergence and development of capital operation in coal enterprises of China,analyzes and evaluates achievements and existing problems of capital operation in coal enterprises objectively.Then points out the evolutionary trend of capital operation in coal enterprises and gives some advices: To overcome the tendency of only paying attention to grandiose projects and capital operation should be based on production operation;to make multinational investment decisions and use forei...
Keywords:coal enterprises  capital operation  retrospect and prospect  
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