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产能产量双控背景下方大特钢财务分析启示

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基于产能产量双控、绿色低碳转型和产业集中度提升的大背景下,针对方大特钢资本结构与偿债能力、营运能力、盈利能力等方面对其近 10 年的财务状况、生产经营状况、发展历程进行了分析,最后基于方大特钢的财务分析,对钢铁行业未来如何更好实现高质量发展,提出了可供其他钢铁企业参考的启示和建议.
INSPIRATION FROM FINANCIAL ANALYSIS OF FANGDA SPECIAL STEEL UNDER THE BACKGROUND OF DUAL CONTROL OF PRODUCTION CAPACITY AND OUTPUT
Based on the background of dual control of production capacity and output,green and low-carbon transformation,and increased industrial concentration,this article analyzes the financial status,production and operation status,and development history of Fangda Special Steel in the past 10 years in terms of its capital structure,debt paying ability,operating ability,and profitability.Finally,based on Fangda Special Steel's financial analysis,this article discusses how the steel industry can better achieve high-quality development in the future,Provided insights and suggestions for other steel enterprises to refer to.

steel joint venturedual control of production capacity and outputfinancial condition

房一航、杜立辉

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安徽科技学院财经学院 蚌埠 233000

钢铁联合企业 产能产量双控 财务状况

2023年度安徽省社会科学创新发展研究课题"学习贯彻党的二十大精神"专项课题2022年度国家级大学生创新创业训练计划项目

2023CXZ010202210879019

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
年,卷(期):2024.61(2)