邯郸钢铁集团有限责任公司资产结构现状及优化分析..docVIP

北京交通大学毕业设计（论文） 中 文 摘 要 PAGE iii 中文摘要 摘要：资产结构研究不仅包括了企业资金投放环节，也包括企业的运营环节，资产结构最终可以由各类资产在总资产中的价值比重，以及不同资产之间的相对比例体现出来。就目前来看，我国企业的资产结构不合理现象普遍存在，其主要表现就是：资产结构比例不协调，资产利用效率偏低，严重影响着企业业绩的提升和风险的控制。因此，企业首要解决的问题之一就是企业资产结构的优化问题。资产结构理论研究的主要内容包括：企业资源的配置；企业生产经营过程中资产结构比例的安排。其最终目的就是通过优化资产结构，从而提高企业的绩效。近几年来，钢铁行业对我国的经济建设做出了不可磨灭的贡献，尤其是钢铁上市公司。但当前我国钢铁行业固定资产增长速度急速上升，普通产品的生产能力增长远远大于市场需求，那么钢铁生产和市场需求之间的结构性矛盾就仍然很突出。在新一轮重组中，我国钢铁上市公司要想取得长足发展，就必须要优化资产结构。本文将以邯郸钢铁集团有限公司为例，对其资产结构现状进行分析，并提出相应的优化措施。 关键词：钢铁上市公司；资产结构；影响因素；优化方法 北京交通大学毕业设计（论文） STYLEREF 标题名 \* MERGEFORMAT ABSTRACT ABSTRACT ABSTRACT:Assets include not only the enterprise capital structure research on the link, also includes enterprise operation link, the asset structure could eventually by all kinds of assets value proportion in total assets, and the ratio between different assets. For now, our country enterprise assets structure is not reasonable phenomenon exists generally, its main performance is: the proportion of assets structure is not harmonious, asset utilization efficiency is low, the serious influence the promotion enterprises performance and risk control. Therefore, the enterprise one of the primary problem is the problem of enterprise assets structure optimization. Asset structure theory to study the main contents include: enterprise resource configuration; Proportion of assets structure in the process of enterprise production and management arrangements. The ultimate goal is through optimize asset structure, thus improve the performance of the enterprise. In recent years, the iron and steel industry of our countrys economic construction has made an indelible contribution, especially steel listed companies. But the current our country iron and steel industry growth increased fixed assets, market demand is far greater than ordinary products production capacity growth, so the structural contradiction between iron and steel production and market demand is still very prominent. In the new round of restructuring, Chinas iron and ste