安阳钢铁财务诊断

发布时间：2018-04-05 08:19

本文选题：安阳钢铁　切入点：财务诊断　出处：《郑州大学》2014年硕士论文

【摘要】：金融危机重创全球经济,制造业等实体经济虽然在危机之后通过自身的发展有所恢复,但全球经济复苏缓慢,各个行业和企业面临诸多挑战。我国支柱性产业——钢铁产业也在金融危机之后经历了漫长的“寒冬”。作为中部地区重要的钢铁上市企业——安阳钢铁股份有限公司,也在严峻的市场环境下接受着考验,公司近年来盈利状况不理想,甚至在2012年出现了上市以来的首次巨额亏损。对该企业进行财务诊断,采取有效措施改善财务状况及经营状况显得十分必要和迫切。财务诊断是通过运用科学的方法和程序,找出企业财务管理中存在的问题,并作出客观的分析与评价,提出改进措施并帮助企业实施的过程,具有极其重要的理论和现实意义。本文以安阳钢铁股份有限公司为研究对象,以该公司近五年的财务数据为基础,对其财务状况进行分析与诊断。首先,通过对有关财务诊断基本理论的梳理,从中获得相关启发和研究思路,为财务诊断过程提供理论依据,然后对公司行业背景及公司现状进行分析,找出公司财务活动中存在问题的背景信息,之后运用财务分析工具对公司进行财务分析,主要运用结构分析法、趋势分析法对公司2009—2013年的财务报表进行分析,运用指标分析法对公司近年来的财务能力,包括偿债能力、运营能力、盈利能力和发展能力进行分析,运用杜邦分析法进行综合财务分析,从而评价公司的财务现状并帮助公司找出经营风险和财务风险。最后,在分析诊断的基础上形成诊断结论,总结出公司存在的问题,并有针对性地提出优化管理,提高企业效益的建议。对于公司偿债能力低的问题,提出了优化资本结构,加大权益性融资的建议。对于公司营运能力不高,资产利用效率低的问题,建议企业加强应收款项、存货等流动资产的管理。对于公司成本控制不理想,产品获利能力低的问题,建议企业进一步加强降本增效措施的实施。此外,从分散企业经营风险和提高企业抗风险的能力的角度出发,建议企业延长产业链,适当发展非钢产业。希望通过本文的研究,为安阳钢铁改善不利经营局面提供一定的参考。
[Abstract]:The financial crisis has devastated the global economy. Although the real economy such as manufacturing has recovered through its own development after the crisis, the global economic recovery has been slow, and various industries and enterprises are facing many challenges.China's pillar industry-iron and steel industry has also experienced a long "cold winter" after the financial crisis.Anyang Iron and Steel Co., Ltd, an important listed steel enterprise in the central region, is also tested in the severe market environment. The company's profit situation in recent years is not ideal, and even appeared the first huge loss since it went public in 2012.It is necessary and urgent to make financial diagnosis and take effective measures to improve the financial situation and management of the enterprise.Financial diagnosis is to use scientific methods and procedures to find out the problems existing in the financial management of enterprises, to make objective analysis and evaluation, to put forward improvement measures and to help enterprises implement the process, which has extremely important theoretical and practical significance.Based on the financial data of Anyang Iron and Steel Co., Ltd in recent five years, this paper analyzes and diagnoses the financial situation of Anyang Iron and Steel Co., Ltd.First of all, by combing the basic theory of financial diagnosis, get the relevant inspiration and research ideas, provide the theoretical basis for the process of financial diagnosis, and then analyze the background of the company industry and the current situation of the company.Find out the background information of the problems in the financial activities of the company, then use the financial analysis tool to carry on the financial analysis to the company, mainly use the structure analysis method, the trend analysis method to carry on the analysis to the financial statement of the company from 2009 to 2013,This paper analyzes the financial ability of the company in recent years, including solvency, operation ability, profitability and development ability, and uses DuPont analysis method to analyze the financial ability of the company in recent years.To evaluate the company's financial situation and help the company identify operating risks and financial risks.Finally, based on the analysis of the diagnosis, the paper concludes the problems existing in the company, and puts forward some suggestions to optimize the management and improve the benefit of the enterprise.For the problem of low solvency, the paper puts forward some suggestions on optimizing capital structure and increasing equity financing.It is suggested that enterprises should strengthen the management of current assets, such as receivables and inventory, for the problems of low operating ability and inefficient utilization of assets.In view of the problem that the cost control is not ideal and the profitability of products is low, it is suggested that enterprises should further strengthen the implementation of cost reduction and efficiency measures.In addition, it is suggested that the enterprises should extend the industrial chain and develop the non-steel industry properly from the point of view of dispersing the business risks and improving the ability of the enterprises to resist the risks.Hope that through the study of this article, Anyang Iron and Steel to improve the unfavorable situation to provide a certain reference.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.31

【参考文献】