冶金信息导刊2024,Vol.61Issue(1) :9-12.

安阳钢铁股份有限公司财务风险及对策

FINANCIAL RISKS AND COUNTERMEASURES OF ANYANG IRON AND STEEL CO.,LTD.

王雨琪 王崇彩
冶金信息导刊2024,Vol.61Issue(1) :9-12.

安阳钢铁股份有限公司财务风险及对策

FINANCIAL RISKS AND COUNTERMEASURES OF ANYANG IRON AND STEEL CO.,LTD.

王雨琪 1王崇彩2
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作者信息

  • 1. 安徽科技学院财经学院 蚌埠 233000
  • 2. 安徽科技学院管理学院 蚌埠 233000
  • 折叠

摘要

钢铁工业是国民经济的重要基础产业,在社会工业化进程中起着至关重要的作用.但近年来,钢铁行业产能过剩、产品同质化使得我国钢铁市场面临市场供需严重失衡的状况.以安阳钢铁为研究对象,以提升财务竞争力为研究目的,对其财务竞争力进行研究,通过财务报表的各项数据,从盈利能力、营运能力、偿债能力三个方面对其财务竞争力现状进行分析,对存在的问题进行初步解读,提出了应化解产能过剩、优化资本结构、加快存货周转和强化成本管控等提升企业财务竞争力的对策建议.

Abstract

As a basic industry of China's national economy,steel industry plays a vital role in the process of social industrialization.However,in recent years,overcapacity and product homogeneity in the steel industry have caused a serious imbalance between supply and demand.This article takes Anyang Iron and Steel as the research object and aims to improve its financial competitiveness.Through analyzing the financial data of Anyang Iron and Steel's financial statements,it analyzes its financial competitiveness status from three aspects:profitability,operating ability and solvency.It provides a preliminary interpretation of the existing problems and proposes countermeasures and suggestions to resolve overcapacity,optimize capital structure,accelerate inventory turnover,strengthen cost control,and enhance corporate financial competitiveness.

关键词

偿债能力/运营能力/盈利能力/财务风险

Key words

solvency/operational capacity/profitability/financial risk

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基金项目

2022年度安徽省教育厅人文社科重点研究项目(2022AH051602)

出版年

2024
冶金信息导刊
冶金工业信息标准研究院

冶金信息导刊

影响因子:0.014
ISSN:1008-3618
参考文献量3
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