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目前,煤炭企业综合经济效益的内容广、形式多,且涉及到生产过程中的不同生产环节。为了全面系统地反映、比较和评价煤炭企业的经济效益,必须建立健全其指标和指标体系。评价煤炭企业的经济效益,不仅要从煤炭生产经营活动的某一方面、某一环节来考核,更应从煤炭生产经营活动的全过程作出综合评价。当前,评价其经济效益指标体系主要存在以下问题:
At present, the integrated economic benefits of coal enterprises include many forms and forms, and involve different production stages in the production process. In order to comprehensively and systematically reflect, compare and evaluate the economic benefits of coal enterprises, we must establish and improve their indicators and indicators system. Evaluation of the economic efficiency of coal enterprises, not only from one aspect of coal production and management activities, a certain part of assessment, but also from the coal production and management activities to make a comprehensive assessment of the entire process. At present, the evaluation of the index system of economic benefits mainly includes the following problems: