Vertical mergers and acquisitions of listed coal company´s financial performance evaluation

According to the financial evaluation system of general listed companies, combined with the enterprise to establish the index system, the paper selected financial and accounting data for comparative analysis before and after merger. In the former researches, the single index economic evaluation method of listed companies may be one-sided, in this paper, 4 major aspects, 14 indicators were selected to analysis the financial situation before and after merger, financial performance was calculated with the corresponding position of one year before merger, the year of merger, one year after merger and two years after merger, the Group´s financial performance were analyzed by AHP method to determine relative weighs.