上市公司偿债能力分析研究 ——以宝山钢铁有限公司为例.pdfVIP

上市公司偿债能力分析研究 ——以宝山钢铁有限公司为例 摘要：近年来，随着国民经济发展放缓和产能扩张的加剧，钢铁企业面临产 能过剩和产业结构不合理的问题。 竞争力弱，生产成本上升等问题，影响企业发展 的诸多问题。 许多企业利润下降，亏损甚至破产。钢铁行业的偿债能力逐渐减弱， 整体盈利能力下降，财务风险较高。宝钢是中国钢铁行业的领导者，在国内和国际 市场也发挥着重要作用。 本文将选取其作为主要研究对象，根据公司财务报表的会 计数据，公司通过计算企业偿债能力的相关指标对企业进行分析。它衡量公司可持 续发展的能力和风险，指出公司偿债能力存在的问题和优势，希望向其他钢铁公司 学习。因此，评估钢铁企业的偿债能力具有一定的意义。经营者必须实行适度的债 务管理，优化资本结构，稳健经营，继续健康发展。 关键词：宝山钢铁 偿债能力 影响因素 资金利用率 Abstract ：In recent years, with the slowdown in national economic development and the intensification of capacity expansion, steel companies are facing the problem of overcapacity and unreasonable industrial structure. The problems of weak competitiveness and rising production costs have affected many problems in the development of enterprises. Many companies have fallen in profits, losses and even bankruptcies. The solvency of the steel industry has gradually weakened, the overall profitability has declined, and financial risks are high. Baosteel is a leader in Chinas steel industry and plays an important role in domestic and international markets. This paper will select it as the main research object. According to the accounting data of the companys financial statements, the company analyzes the enterprise by calculating the relevant indicators of the companys solvency. It measures the companys ability and risk of sustainable development, points out the problems and advantages of the companys solvency, and hopes to learn from other steel companies. Therefore, it is of certain significance to assess the solvency of steel companies. Operators must implement appropriate debt management, optimize capital structure, operate steadily, and continue to develop healthily. Key Words ：Baoshan iron and steel S