会计学院知识库

摘  要

  党的二十大报告明确提出“深入推进能源革命，加强煤炭清洁高效利用”，要加快规划建设新型能源体系，凸显了煤炭在我国能源格局中的主体地位。随着碳达峰、碳中和战略实施，能源消费多元化趋势明显，煤炭企业面临着去产能、调结构和绿色转型等挑战。在此背景下，煤炭企业的盈利质量如何，应从哪些方面提升盈利质量成为了企业经营者思考的问题。

  本文以兰花科创作为研究对象，旨在评价其盈利质量。首先，在了解兰花科创概况的基础上，分析其盈利质量评价体系构建的必要性，基于盈利质量金字塔模型、可持续发展理论、利益相关者理论及煤炭企业特点，确定了盈利水平、盈利收现性、盈利结构性、盈利持续性、盈利稳定性和盈利绿色性共六个评价维度，并选取23个评价指标，构建了企业盈利质量评价体系。其次，结合同行业企业情况，运用层析分析法和熵权法对兰花科创的盈利质量进行纵向和横向评价，根据评价结果，兰花科创的盈利质量在盈利收现性、持续性、稳定性和绿色性方面存在不足。最后，从增强煤化工业务的获利能力、提高盈利持续性、优化业务结构和加大环保整治力度等方面，提出了关于提升兰花科创盈利质量的对策，以期促进其可持续发展。

关键词：盈利质量评价 层次分析法 熵权法 兰花科创

Abstract

The report of the 20th National Congress of the Communist Party of China clearly stated that "to further promote the energy revolution and strengthen the clean and efficient use of coal", to accelerate the planning and construction of a new energy system, highlighting the dominant position of coal in China's energy pattern. With the implementation of the strategy of carbon peak and carbon neutrality, the diversification of energy consumption is obvious, and coal enterprises are facing challenges such as capacity reduction, structural adjustment and green transformation. Under this background, how to improve the profit quality of coal enterprises and what aspects to improve the quality of profit has become a problem for the managers.

This paper takes Lanhua sci-tech as the research object and aims to evaluate its profit quality. Firstly, on the basis of understanding the general situation of Lanhua sci-tech, the necessity of constructing the profit quality evaluation system is analyzed, based on the pyramid model of profit quality, the theory of sustainable development, the theory of stakeholders and the characteristics of coal enterprises, six evaluation dimensions, including profit level, profit cash, profit structure, profit sustainability, profit stability and profit green, were determined, and 23 evaluation indicators were selected, the evaluation system of enterprise profit quality is constructed.Secondly, according to the situation of enterprises in the same industry, this paper evaluates the profit quality of Lanhua sci-tech by means of the method of analytic hierarchy process and entropy weight, the profit quality of Lanhua sci-tech is insufficient in the aspects of cash flow, sustainability, stability and green. Finally, from the aspects of enhancing the profitability of coal chemical industry, improving the sustainability of profits, optimizing the business structure and strengthening the efforts of environmental protection, the paper puts forward some countermeasures for improving the profit-making quality of orchids, with a view to promoting its sustainable development.

Keywords：Profit quality evaluation；Analytic hierarchy process； Entropy weight method；Lanhua sci-tech