钢铁行业去杠杆问题研究

发布时间：2018-03-12 12:11

本文选题：钢铁行业　切入点：去杠杆　出处：《安徽工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：2008年以后我国各行各业经济都受到了很大的影响,居高不下的杠杆率已成为企业面临的棘手问题。钢铁行业是我国重点产业,它的兴衰关乎我国国民经济。近几年钢铁行业经济效益差,同时杠杆率不断飙升。针对高杠杆这一问题,中央提出“去杠杆”这一任务。各个企业正处于去杠杆的阶段中,但是去杠杆的效果并不是那么的明显。钢铁行业的高杠杆问题都是多年积累下来的,要去杠杆并非轻而易举的事情。同时在去杠杆的过程中也出现了一系列的问题。本文通过了解整个钢铁行业的实际情况,分析出钢铁企业去杠杆中存在问题的原因并找出相应的对策建议,对钢铁企业顺利完成去杠杆有着很大的现实意义。本文将财务理论与财务分析结合,第1章主要是描述了钢铁行业高杠杆的历史背景以及本文的研究意义。第2章主要描述关于去杠杆的一些理论基础,描述了钢铁企业的现状,归纳总结出了钢铁企业去杠杆的3种途径:实行债转股、减少负债总额和增加权益资本。第3章针对钢铁行业,资产负债率不降反升以及实行债转股难等问题,结合实际从企业自身、银行、政府等各个方面分析原因。第4章对本文进行总结并给出建议,希望企业今后加强管理,提升自身的经济效益,银行严格遵守政府制定的标准实行债转股。
[Abstract]:After 2008, all walks of life in our country economy have been greatly affected, high leverage has become a thorny problem facing enterprises. China's steel industry is the key industry, it relates to the rise and fall of China's national economy. In recent years, the economic benefits of the steel industry, while the leverage ratio soaring high leverage. Aiming at this problem, the "deleveraging" of this task. Each enterprise is in a phase of deleveraging, but the deleveraging effect is not so obvious. High leverage problems in iron and steel industry are accumulated over the years, to leverage is not an easy job to do things. At the same time, a series of problems appear in the process of deleveraging in this paper. Through the understanding of the actual situation of the steel industry, the reason analysis of iron and steel enterprises to leverage the problems and find out the corresponding countermeasures and suggestions, the iron and steel enterprises to successfully completed It has great practical significance. This paper will leverage financial theory and financial analysis, the first chapter mainly describes the steel industry high leverage the historical background and the significance of this paper. The second chapter describes the theoretical basis of deleveraging, describes the iron and steel enterprises at present, 3 ways to leverage the iron and steel enterprises the summary: the implementation of debt, reduce the total liabilities and equity capital increase. In the third chapter, the iron and steel industry, asset liability rate does not fall and the implementation of debt to equity swap and other difficult issues, combined with the actual from the enterprise itself, banks, government and other aspects of reasons. The fourth chapter summarizes and gives some suggestions on this article, hope enterprises in the future to strengthen management, enhance their own economic benefits, the bank strictly abide by the standards implementation of government debt.

【学位授予单位】：安徽工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.31;F406.7

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