国有控股钢铁企业盈利能力问题探讨

发布时间：2018-06-26 12:43

本文选题：国有控股企业 + 钢铁企业　；参考：《江西财经大学》2013年硕士论文

【摘要】：钢铁工业，是国家的基础产业，体现了一个国家的经济水平和综合国力。钢铁行业的发展水平，，直接影响着机械、造船、汽车、家电、建筑等诸多行业的发展，在整个国民经济中具有举足轻重的作用。国有控股钢铁企业的发展对于调整我国钢铁市场和行业的结构、提高钢铁产品的质量、促进钢铁行业经营效益的增加、提升我国钢铁市场的国际竞争力水平、以及实现我国工业的现代化建设都具有重要的意义。中国钢铁工业协会的统计数据显示，2011年，全国重点大中型钢铁企业的销售利润率仅为2.4%，较上一年的2.91%再次下降。同时，其全年累计亏损额为32.78亿元，同比增长97.43%，亏损企业数达8家，比前一年同期的5家有所增加。2011年，全国77家大中型钢铁企业，总计营业利润仅为875亿元，较2010年减少了42亿元，下降幅度为4.51%。目前，我国钢产量约占全球产量的一半，是不折不扣的世界钢铁大国。但我国钢铁行业的年销售利润率，已连续两年低于3%，远低于全国工业行业6%的平均利润率水平，这标志着我国钢铁企业“寒冬”季节来临。越来越多的钢铁企业开始发展非钢业务，如武钢集团打算斥资309亿元发展非钢业务，首钢也打算进军微电子行业。钢铁行业大力进军于非钢产业，这也从侧面体现了其盈利能力的现状。在国有控股钢铁企业盈利能力面临重大挑战之时，对国有控股钢铁企业盈利能力问题进行研究对我国钢铁行业的发展具有重要的理论和现实意义。本文研究的意义包括：（1）现实意义：有助于企业挖掘国有控股钢铁企业盈利能力驱动因素；有利于改善和促进国有控股钢铁企业经营管理；有利于维护和保障投资者和债权人的权益；有助于实现钢铁企业可持续发展；（2）理论意义：有助于深化盈利能力评价理论研究；丰富国有控股钢铁企业盈利能力问题研究。本文采用了规范的研究方法，遵循理论概述、现状分析和对策建议的研究途径，将定性分析与定量分析相结合，采用比较分析法等对国有控股钢铁企业盈利能力问题进行分析研究。除引言外，本文分为五章，第一章为国有控股钢铁企业盈利能力的一般理论概述，内容包括几个基本概念的界定、反映盈利能力的主要指标和国有控股钢铁企业盈利能力的理论基础；第二章为国有控股钢铁企业盈利能力的现实分析，内容包括国有控股钢铁企业盈利能力的基本态势、国有控股钢铁企业盈利能力存在的问题、国有控股钢铁企业盈利能力存在问题的原因分析；第三章为国外钢铁企业提升盈利能力的经验借鉴和启示，探讨了美国、印度、日本在提升盈利能力方面的做法和取得的成效；第四章是增强国有控股钢铁企业盈利能力的对策建议，内容包括增强国有控股钢铁企业盈利能力的整体思考，以及增强国有控股钢铁企业盈利能力的具体对策建议；第五章为本文结语，包括结论、不足及进一步研究展望三个内容。
[Abstract]:The iron and steel industry, the basic industry of the country, embodies the economic level and comprehensive national strength of a country. The development level of the iron and steel industry has a direct impact on the development of machinery, shipbuilding, automobile, household electrical appliances and buildings, which play an important role in the whole national economy. The development of the state-owned holding steel enterprises is to adjust the steel of our country. The structure of the iron market and industry, the improvement of the quality of the iron and steel products, the increase of the efficiency of the iron and steel industry, the promotion of the international competitiveness of the iron and steel market in China, and the realization of the modernization of China's industry are of great significance.
Statistics from the China Iron and Steel Industry Association showed that in 2011, the sales profit margin of key and medium-sized steel enterprises in the country was only 2.4%, down from 2.91% in the previous year. At the same time, the cumulative loss of the whole year was 3 billion 278 million yuan, 97.43% of the year on year, and the number of loss enterprises reached 8, which increased by.2011 years in the same period of the previous year, and 77 large in the whole country. The total operating profit of medium-sized steel enterprises is only 87 billion 500 million yuan, a decrease of 4 billion 200 million yuan compared with 2010, a decrease of 4.51%.
At present, China's steel production accounts for about half of the global output, which is the world's largest steel country. However, the annual sales profit rate of China's steel industry has been less than 3% for two years, far below the average profit rate of 6% of the national industrial industry, which marks the advent of "cold winter" season in China's steel enterprises. More and more steel enterprises have begun to develop. To develop non steel business, such as Wugang Group intends to invest 30 billion 900 million yuan to develop non steel business, Shougang also intends to enter the microelectronics industry. The iron and steel industry vigorously marches into the non steel industry, which also reflects the current situation of its profitability. When the profit ability of state-owned holding steel enterprises is facing major challenges, the profit of state-owned holding steel enterprises can be made. The research of force problem has important theoretical and practical significance for the development of China's iron and steel industry.
The significance of this study includes: (1) practical significance: helping enterprises to excavate the driving factors of profitability of state-owned holding iron and steel enterprises; to improve and promote the management and management of state-owned holding iron and steel enterprises; to protect and protect the rights and interests of investors and creditors; help to achieve sustainable development of iron and steel enterprises; (2) theoretical meaning Yi: it helps to deepen the theoretical research of profitability evaluation and enrich the profitability of state-owned steel enterprises.
This article adopts the standard research method, follows the theory overview, the present situation analysis and the countermeasure proposal research way, combines the qualitative analysis with the quantitative analysis, uses the comparative analysis method to carry on the analysis and research to the state-owned holding iron and steel enterprise's profitability problem.
In addition to the introduction, this article is divided into five chapters. The first chapter is a general overview of the profitability of state-owned holding steel enterprises, including the definition of several basic concepts, the main indicators of profitability and the theoretical basis for the profitability of state-owned holding iron and steel enterprises; the second chapter is the actual analysis of the profitability of the holding steel enterprises in the state. It includes the basic situation of the profitability of the state-owned holding iron and steel enterprises, the problems of the profitability of the state-owned holding steel enterprises and the reasons for the problems of the profitability of the state-owned holding iron and steel enterprises. The third chapter is the experience and inspiration for the foreign steel enterprises to improve their profitability, and discusses the promotion of profitability in the United States, India and Japan. The fourth chapter is the countermeasures and suggestions to enhance the profitability of the state-owned holding steel enterprises, including the overall thinking of enhancing the profitability of the state-owned holding iron and steel enterprises, and the specific countermeasures and suggestions to enhance the profitability of the state-owned holding iron and steel enterprises; the fifth chapter is the conclusion, including the conclusion, the insufficiency and the conclusion. Further research prospects three contents.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.31;F275

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