宝钢集团偿债能力分析-会计-毕业论文.docx

PAGE I PAGE I 摘要 本文选择了宝钢集团作为案例，旨在研究供给侧改革对宝钢集团偿债能力的影响，并且运用了各种指标来分析宝钢的偿债能力。本文学习并参考了国内外研究人员针对钢铁行业进行分析时所选用的各类指标，根据宝钢的具体财务状况，通过对其2013-2017年的财务数据进行纵向趋势分析，并根据《2018年世界钢铁统计数据》与国内钢铁产量排名前五的河钢集团、沙钢集团、首钢集团、鞍钢集团进行横向对比分析，重点分析宝钢在供给侧改革前后的财务状况，发现宝钢仍面临着较大的偿债风险与偿债压力。最后针对宝钢存在的问题，从提升其偿债能力、调整和优化公司决策的重点领域、提高整体资金运营效率和制定科学的节约成本对策等方面，为宝钢扩大优势，改进不足，以更好地适应供给侧改革。 关键词：宝钢集团；供给侧改革；财务分析 Abstract This paper chooses baosteel group as a case to study the impact of supply-side reform on baosteel groups debt paying ability, and USES various indicators to analyze baosteels debt paying ability. This paper study and reference for the researchers at home and abroad for the iron and steel industry is analyzed when the choose of all kinds of index, according to the specific financial situation of baosteel, through the 2013-2017 financial data for the longitudinal trend analysis, and according to the world steel statistical data in 2018, with the domestic steel production in the top five river steel group, shagang group, shougang group, anshan iron and steel group lateral comparison analysis, focus on analysis of baosteel on the supply side before and after the reform of financial situation, found that baosteel still face a greater risk of repayment and repayment pressure. Finally, in view of the existing problems of baosteel, the paper aims to expand the advantages and improve the deficiencies of baosteel so as to better adapt to the supply-side reform from the aspects of improving its solvency, adjusting and optimizing the key areas of the companys decision-making, improving the overall capital operation efficiency and formulating scientific cost-saving countermeasures. Key?words:?baosteel group; Supply-side reform; Financial analysis 目录 TOC \o 1-3 \h \z \u 一、偿债能力一般分析方法 1 （一）比较分析法 1 （二）趋势分析法 1 （三）比率分析法 1 （四）因素分析法 2 二、宝钢公司简介及具体分析方法 2 （一）宝钢简介 2 （二）财务数据及参照企业的选取 2 （三）财务分析方法的具体应用 2 三、短期偿债能力分析 2 （一）纵向趋势分析 3 1.流动比率与速动比率波动大 3 2.现金比率处低水平，即期偿债能力弱 4 （二）横向对比分析 4 1.流动比率与速动