Financial Post Evaluation Of FX Company Merger And Reorganization Project

The coal resource plays an important role in the energy structure of China.In recent years,the country has been paying more attention to environmental protection,and the coal industry is facing unprecedented challenges under the vision of carbon peak and carbon neutrality.In order to cope with the challenges,the coal industry will take mergers and reorganizations as the focus,integrate coal resources,and realize the new development,new breakthrough and new level of the coal industry.This thesis takes the merger and reorganization project of FX Company as an example to carry out research.The company integrates coal resources through merger and reorganization,and renovates and expands mines.The project includes both merger and reorganization projects and renovation and expansion projects.In this thesis,according to found the problem-the research train of thought,to solve the problem of FX company to carry out the research contents as follows: first,combing relevant national documents,practical work,the related research of scholars at home and abroad,etc.,follow the principle of index system building to build FX company after project financial evaluation index system and the reconstruction and merger and reorganization of the project performance evaluation index system.Secondly,the financial indicators of the post-evaluation of the reconstruction and expansion project are analyzed and compared with the indicators in the feasibility study and design change,and it is found that the indicators of the post-evaluation of the financial performance is poor but meet the benchmark income conditions.It is considered that the construction of the project is successful and has a certain profitability.Again,SPSS software was used to test the reliability and validity of the questionnaire results to determine the final performance evaluation system.Then,the analytic hierarchy process and fuzzy comprehensive evaluation of yaahp software were used to determine the final score of the performance evaluation of the merger and reorganization project of FX Company was 7.0968,and the evaluation grade was good.After analyzing and comparing the financial indicators of performance evaluation with the financial standards of the coal industry,it is found that there is a gap between the relevant financial indicators of the project and the industry standards,and it is necessary to continue to upgrade the project.Finally,bycomparing various financial indicators to analyze the reasons for the changes,the following problems are found: first,the feasibility study and feasibility studydesign change prediction data accuracy is low;Second,coal production cost andinventory cost remain high;Third,coal enterprises are highly sensitive toenvironmental policies.This paper puts forward corresponding solutions to the above problems.The research of this paper is helpful to build a more perfectfinancial index system of project evaluation and provide a certain reference for theevaluation of other similar projects.