本文選題：鞍鋼股份　切入點(diǎn)：鋼鐵行業(yè)　出處：《黑龍江八一農(nóng)墾大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：鋼鐵產(chǎn)業(yè)是國民經(jīng)濟(jì)基礎(chǔ)性產(chǎn)業(yè),是國防建設(shè)和經(jīng)濟(jì)發(fā)展的物質(zhì)基礎(chǔ),然而,受2008年經(jīng)濟(jì)危機(jī)持續(xù)影響,世界經(jīng)濟(jì)復(fù)蘇緩慢,鋼鐵行業(yè)下游產(chǎn)業(yè)如房產(chǎn)業(yè)一直萎靡,發(fā)展速度減緩,鋼材銷售量及銷售價(jià)格下降,而上游原材料價(jià)格卻不降反升,由于供大于求,鋼鐵行業(yè)產(chǎn)能過剩狀態(tài)嚴(yán)重。鞍鋼股份擁有悠久的歷史和輝煌的業(yè)績,為我國工業(yè)化進(jìn)程作出了不可磨滅的貢獻(xiàn),然而自2012年以來,鞍鋼股份資產(chǎn)總額不斷縮減,加之鋼鐵行業(yè)產(chǎn)能過剩的大環(huán)境使得其銷售不暢,凈利潤下降,尤其在2016年凈利潤出現(xiàn)了巨額虧損。鞍鋼股份是國務(wù)院國有資產(chǎn)監(jiān)督管理委員會(huì)旗下的控股子公司,鞍鋼股份的虧損狀態(tài)會(huì)造成國有資產(chǎn)的流失,如果虧損不能及時(shí)遏制,企業(yè)有破產(chǎn)威脅,在這樣的經(jīng)濟(jì)環(huán)境下,對(duì)鞍鋼股份進(jìn)行財(cái)務(wù)分析顯得尤為迫切。本文通過運(yùn)用因子分析法這一統(tǒng)計(jì)學(xué)方法,在介紹財(cái)務(wù)分析理論基礎(chǔ)的基礎(chǔ)上,以鞍鋼股份為研究對(duì)象,通過選擇代表企業(yè)綜合財(cái)務(wù)能力的五個(gè)層次的財(cái)務(wù)指標(biāo),以2016年A股正常上市的28家鋼鐵企業(yè)為樣本,利用因子分析法并運(yùn)用SPSS軟件進(jìn)行數(shù)據(jù)處理,構(gòu)建出財(cái)務(wù)分析模型,通過橫向的企業(yè)對(duì)比和縱向的企業(yè)內(nèi)部對(duì)比,最后對(duì)對(duì)比結(jié)果進(jìn)行綜合分析,得出其財(cái)務(wù)問題成因。通過研究發(fā)現(xiàn),鞍鋼股份財(cái)務(wù)狀況較差主要是受盈利因子得分低的影響,而通過對(duì)盈利因子的研究發(fā)現(xiàn),造成鞍鋼股份財(cái)務(wù)狀況差的主要原因一是工藝?yán)速M(fèi)嚴(yán)重,物流費(fèi)用高,二是管理費(fèi)用高,三是原材料價(jià)格高,鋼材銷售價(jià)格下跌,四是產(chǎn)品品種結(jié)構(gòu)不合理,五是對(duì)外投入力度不足,針對(duì)這五個(gè)方面的原因,本文從加大成本控制力度;全面提升管理水平;規(guī)避原材料及鋼材銷售價(jià)格波動(dòng)風(fēng)險(xiǎn);優(yōu)化產(chǎn)品品種結(jié)構(gòu)形成核心競(jìng)爭(zhēng)力;加大境外投資這幾個(gè)方面提出了相對(duì)應(yīng)的改進(jìn)建議。
[Abstract]:The iron and steel industry is the basic industry of the national economy and the material foundation of national defense construction and economic development. However, due to the sustained impact of the economic crisis in 2008, the world economy is recovering slowly, and the downstream industries of the steel industry, such as the housing industry, have been declining. The rate of development slowed down, steel sales and sales prices fell, but the prices of raw materials in the upper reaches did not fall, but instead rose. Due to oversupply, the overcapacity of the steel industry is serious. The shares of Angang have a long history and brilliant achievements. It has made an indelible contribution to the industrialization process of our country. However, since 2012, the total stock assets of Anshan Iron and Steel Co., Ltd. have been continuously reduced, and the environment of overcapacity in the steel industry has made its sales difficult and its net profit reduced. In 2016, in particular, there was a huge loss in net profit. Anshan Iron and Steel, a holding subsidiary of the State-owned assets Supervision and Administration Commission of the State Council, will lose state-owned assets if the loss cannot be curbed in time. In this economic environment, the financial analysis of shares in Angang is particularly urgent. This paper introduces the theoretical basis of financial analysis by using the statistical method of factor analysis. Taking the shares of Anshan Iron and Steel Co., Ltd as the research object, by selecting the financial indexes representing the five levels of the comprehensive financial ability of the enterprises, taking 28 iron and steel enterprises listed normally in A shares in 2016 as samples, using factor analysis method and SPSS software to process the data. The financial analysis model is constructed, and through horizontal enterprise contrast and vertical enterprise internal contrast, finally, the comparative results are synthetically analyzed, and the causes of financial problems are obtained. The poor financial condition of Angang shares is mainly affected by the low score of profit factor. Through the study of profit factor, it is found that the main reasons for the poor financial condition of Angang shares are serious process waste and high logistics costs. The second is the high cost of management, the third is the high price of raw materials, the lower price of steel sales, the fourth is the unreasonable product variety structure, and the fifth is the lack of foreign investment, in view of these five reasons, this paper increases the cost control; To improve the management level comprehensively; to avoid the risk of price fluctuation of raw materials and steel sales; to optimize the product variety structure to form the core competitiveness; to increase overseas investment these aspects put forward corresponding suggestions for improvement.
【學(xué)位授予單位】：黑龍江八一農(nóng)墾大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.31;F406.7

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本文編號(hào)：1560497