马钢股份财务管理的可持续性分析-工商管理专业毕业论文.docx

摘要马鞍山钢铁股份有限公司是安徽省最大的工业企业，是钢铁企业中的典型代 摘要 马鞍山钢铁股份有限公司是安徽省最大的工业企业，是钢铁企业中的典型代 表，其五十多年的创业发展史就是我国钢铁行业发展的一个缩影，深入地对马钢 股份财务管理的可持续性进行分析具有普遍的启发意义。财务分析最早产生于美 国，当时主要为银行提供信用分析服务，到了二十世纪二十年代，随着资本市场 的形成，财务分析由主要为贷款银行服务扩展到为投资人服务，同时也扩展了分 析的内容。到目前为止，财务分析已经形成一套相当完善的分析体系。通过财务 分析可以掌握企业的经营成果和财务状况，为企业经营者提供决策和管理依据。 财务分析自引进我国以来，发展非常迅速，研究成果也相当丰富。马钢股份以企 业的可持续发展为目标，以财务管理为中心，在激烈的市场竞争中，取得了较好 的业绩。本文以马钢股份公司为个案，采用定性分析与定量分析相结合的研究方 法，运用比较分析法、比率分析法、趋势分析法、杜邦分析法等专业的分析方法 对马钢股份公司近五年的财务数据和会计报表进行了全面分析，并与同行业中的 上市公司首钢、鞍钢、宝钢、武钢的相关财务数据和会计报表做了全面比较，从 马钢股份财务管理的基本性、成长性、综合性三个方面分析了马钢股份的财务管 理可持续性。本文试图从财务的角度找到马钢股份在可持续的财务管理过程中的 成功及不足之处，以期为马钢股份以及同类制造型企业的财务管理提供些许借 鉴。 关键词：马钢股份，财务管理，可持续性 Ⅱ AbstractMa Abstract Ma Steel is the largest iron and steel industry corporation in AnHui province，as of typical ironsteel making companies,more than 50 years developing history of Ma steel is the epitome of metallurgical industry growth in china．It has universal instructive meaning to deeply investigate the sustainable quality of the financial management of Ma steel．Originated from America．financial analysis had mainly been used to provide analysis services to banks for keeping them from loan breach risks and investigate the loaners’credits to judge their payment abilities at that time In the 1920s，with the growth of capital market financial analysis has incfe觞血gly been used to serve investors埘th its extended contents and information．Up to now, financial analysis has formed an integrated analyzing system．Knowing operational results and financial status of the company through fmancial analysis，which be the basis for company owners to make strategies and management decision．It has gained rather fruitful research achievements along with its rapid development since imported in China．Ma Steel has achieved profitable results in the vivid competitive market by focusing sustainable development and fmancial management．In this paper,combining qualitative spectral analysis with quantitative character analysis and using the professional analyrtical meth