For the above problems, this paper uses literature research method, case study method and comparative analysis method to analyze and evaluate the financial performance of Jingyuan Coal Power in recent years. Firstly, based on the theories related to the supply side structural reform and enterprise financial performance evaluation, this paper describes the overall macro environment of the coal industry and the financial situation of Jingyuan Coal Power during the supply side structural reform; Then, it establishes a financial performance evaluation system suitable for coal enterprises under the background of supply side reform. The factor analysis method is used to compare the horizontal and vertical financial performance of Jingyuan Coal Power, and then the cluster analysis method is used to intuitively classify the financial performance of Jingyuan Coal Power. Finally, through the research, it is found that Jingyuan Coal Power has strong solvency, but there are still some problems, such as low profitability, poor inventory management and cost management, general development ability, and then put forward targeted improvement suggestions.
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