【摘要】：隨著我國(guó)經(jīng)濟(jì)社會(huì)的迅速發(fā)展和國(guó)家政策的持續(xù)變革,鋼鐵行業(yè)內(nèi)外部經(jīng)濟(jì)環(huán)境遭遇了巨大的變動(dòng)。2016年鋼鐵行業(yè)運(yùn)行出現(xiàn)生產(chǎn)銷量雙下降、鋼材價(jià)格持續(xù)下跌、鋼材出口繼續(xù)增長(zhǎng)和固定資產(chǎn)持續(xù)下降的問題,鋼鐵行業(yè)發(fā)展出現(xiàn)大額虧損、資產(chǎn)負(fù)債率過高、融資困難等問題。由此可見,鋼鐵行業(yè)在新的經(jīng)濟(jì)環(huán)境下面臨著更多的壓力和風(fēng)險(xiǎn)。負(fù)債經(jīng)營(yíng)是目前企業(yè)運(yùn)營(yíng)共同特點(diǎn),具有降低資金成本和杠桿效應(yīng)等方面的優(yōu)勢(shì),但同時(shí)也給企業(yè)帶來一定的風(fēng)險(xiǎn)。因此,鋼鐵行業(yè)在應(yīng)對(duì)經(jīng)濟(jì)環(huán)境變化的同時(shí)更需有效控制負(fù)債經(jīng)營(yíng)帶來的風(fēng)險(xiǎn)。在我國(guó)政府大力推進(jìn)供給側(cè)改革的新局勢(shì)下,鋼鐵行業(yè)承受著更多的壓力和風(fēng)險(xiǎn)。因此,文章主要研究鋼鐵行業(yè)在全面推行供給側(cè)改革的新經(jīng)濟(jì)環(huán)境下如何應(yīng)對(duì)經(jīng)濟(jì)環(huán)境變化,同時(shí)如何有效控制企業(yè)發(fā)展過程中面臨的各類風(fēng)險(xiǎn)。本文在全面了解鋼鐵行業(yè)經(jīng)營(yíng)狀況基礎(chǔ)上,分析鋼鐵行業(yè)發(fā)展現(xiàn)狀,之后了解負(fù)債經(jīng)營(yíng)相關(guān)理論基礎(chǔ)的知識(shí),分析負(fù)債經(jīng)營(yíng)可能引發(fā)的風(fēng)險(xiǎn),進(jìn)而探討鋼鐵行業(yè)如何應(yīng)對(duì)負(fù)債經(jīng)營(yíng)風(fēng)險(xiǎn)。文章通過選取國(guó)家代表性鋼鐵企業(yè)——上海寶鋼,在深入了解寶鋼集團(tuán)發(fā)展?fàn)顩r的前提下,對(duì)于寶鋼集團(tuán)各類指標(biāo)進(jìn)行全面的分析,研究其在新政策格局下負(fù)債經(jīng)營(yíng)所面對(duì)的諸多風(fēng)險(xiǎn),對(duì)風(fēng)險(xiǎn)進(jìn)行評(píng)估和分析總結(jié),分析寶鋼集團(tuán)應(yīng)對(duì)負(fù)債經(jīng)營(yíng)風(fēng)險(xiǎn)實(shí)施的舉措,以及不足之處和原因分析。通過總結(jié)寶鋼集團(tuán)在鋼鐵生產(chǎn)全過程的財(cái)務(wù)層次的風(fēng)險(xiǎn)控制、風(fēng)險(xiǎn)識(shí)別監(jiān)管等方面的經(jīng)驗(yàn)教訓(xùn),提出完善寶鋼集團(tuán)鋼鐵行業(yè)負(fù)債經(jīng)營(yíng)風(fēng)險(xiǎn)的控制和應(yīng)對(duì)策略的建議,以期為我國(guó)鋼鐵行業(yè)的負(fù)債經(jīng)營(yíng)風(fēng)險(xiǎn)控制提供有益思路。
[Abstract]:With the rapid development of China's economy and society and the continuous reform of national policies, the internal and external economic environment of the steel industry has encountered tremendous changes. In 2016, the operation of the steel industry has seen a double decline in production and sales, while steel prices have continued to fall. Steel exports continue to grow and fixed assets continue to decline problems such as large losses in the development of the steel industry high asset-liability ratio and financing difficulties. Thus, the steel industry in the new economic environment is facing more pressure and risk. Debt management is the common characteristic of enterprise operation at present, which has the advantages of reducing the capital cost and leverage effect, but it also brings some risks to the enterprise at the same time. Therefore, the iron and steel industry should effectively control the risks brought by debt management while coping with the change of economic environment. Under the new situation of our government pushing forward the supply-side reform, the steel industry bears more pressure and risks. Therefore, this paper mainly studies how to deal with the change of economic environment and how to effectively control all kinds of risks in the process of enterprise development under the new economic environment of comprehensively carrying out supply-side reform in the iron and steel industry. On the basis of a comprehensive understanding of the operation situation of the iron and steel industry, this paper analyzes the present situation of the development of the steel industry, and then understands the knowledge of the theoretical basis of debt management, and analyzes the risks that may be caused by the debt management. Then it discusses how to deal with the risk of debt management in iron and steel industry. Through selecting the national representative iron and steel enterprise, Shanghai Baosteel, on the premise of deeply understanding the development situation of Baosteel Group, this paper makes a comprehensive analysis of the various indexes of Baosteel Group. This paper studies the risks faced by debt management under the new policy structure, evaluates and summarizes the risks, analyzes the measures of Baosteel Group to deal with the risk of debt management, as well as the deficiencies and reasons. Through summing up the experiences and lessons of Baosteel Group in the aspects of risk control, risk identification and supervision in the whole process of iron and steel production, the paper puts forward some suggestions on how to improve the risk control and countermeasures of Baosteel iron and steel industry in debt management. In order to provide beneficial ideas for China's iron and steel industry debt management risk control.
【學(xué)位授予單位】：安徽財(cái)經(jīng)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

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 陳興霞,杜杰,曹軍,熊岳;鄉(xiāng)鎮(zhèn)企業(yè)負(fù)債經(jīng)營(yíng)淺析[J];農(nóng)業(yè)經(jīng)濟(jì);2000年11期

2 喬忠民;論負(fù)債經(jīng)營(yíng)方略[J];山西財(cái)經(jīng)大學(xué)學(xué)報(bào);2000年S2期

3 李保華,周宇昊;中小企業(yè)高負(fù)債經(jīng)營(yíng)的出路何在[J];工廠管理;2000年02期

4 史巖;試論企業(yè)的負(fù)債經(jīng)營(yíng)[J];山西財(cái)經(jīng)大學(xué)學(xué)報(bào);2001年S2期

5 孫浩;中小企業(yè)負(fù)債經(jīng)營(yíng)診斷[J];理論月刊;2001年03期

6 彭敬軍;關(guān)于負(fù)債經(jīng)營(yíng)的幾點(diǎn)思考[J];內(nèi)蒙古電大學(xué)刊;2002年04期

7 董茹;;論負(fù)債經(jīng)營(yíng)的作用及財(cái)務(wù)風(fēng)險(xiǎn)的控制[J];吉林廣播電視大學(xué)學(xué)報(bào);2002年01期

8 梁煥文;關(guān)于地勘單位負(fù)債經(jīng)營(yíng)的思考[J];中國(guó)國(guó)土資源經(jīng)濟(jì);2004年08期

9 李琳;負(fù)債經(jīng)營(yíng)問題探討[J];陜西農(nóng)業(yè)科學(xué);2004年06期

10 胡家奎;;淺析醫(yī)院負(fù)債經(jīng)營(yíng)[J];衛(wèi)生經(jīng)濟(jì)研究;2006年10期

相關(guān)會(huì)議論文 前3條

1 張桂華;;負(fù)債經(jīng)營(yíng) 促進(jìn)郵電發(fā)展[A];四川省通信學(xué)會(huì)一九九五年學(xué)術(shù)年會(huì)論文集[C];1995年

2 冀克難;;對(duì)負(fù)債經(jīng)營(yíng)的思考[A];紀(jì)念房地產(chǎn)開發(fā)會(huì)計(jì)學(xué)術(shù)委員會(huì)成立十周年論文集[C];2004年

3 李開云;唐群生;李蓓;;淺析現(xiàn)代企業(yè)經(jīng)營(yíng)管理中財(cái)務(wù)風(fēng)險(xiǎn)的規(guī)避[A];經(jīng)濟(jì)科技研究論集[C];2010年

相關(guān)重要報(bào)紙文章 前10條

1 華玲;選擇企業(yè)最佳負(fù)債經(jīng)營(yíng)結(jié)構(gòu)[N];財(cái)會(huì)信報(bào);2005年

2 羅飛;企業(yè)如何負(fù)債經(jīng)營(yíng)[N];經(jīng)濟(jì)日?qǐng)?bào);2002年

3 黃進(jìn);負(fù)債經(jīng)營(yíng)未必不好[N];中國(guó)勞動(dòng)保障報(bào);2001年

4 瞿瑩芳;建安企業(yè)應(yīng)把握好負(fù)債經(jīng)營(yíng)的尺度[N];中國(guó)企業(yè)報(bào);2004年

5 醫(yī)生 吳帥;“90%的縣級(jí)醫(yī)院負(fù)債經(jīng)營(yíng)”,該如何看[N];新華每日電訊;2011年

6 丁丁;企業(yè)如何合理運(yùn)用負(fù)債經(jīng)營(yíng)[N];財(cái)會(huì)信報(bào);2010年

7 肖懷洋;券商今年融資忙 負(fù)債經(jīng)營(yíng)撬動(dòng)盈利水平[N];證券日?qǐng)?bào);2013年

8 鄧潔;負(fù)債經(jīng)營(yíng)要適度[N];中國(guó)財(cái)經(jīng)報(bào);2003年

9 耿欣榮;負(fù)債經(jīng)營(yíng)如何防風(fēng)險(xiǎn)[N];財(cái)會(huì)信報(bào);2006年

10 尉喜明 汪秀芬;“借雞生蛋”——負(fù)債經(jīng)營(yíng)（上）[N];財(cái)會(huì)信報(bào);2007年

相關(guān)碩士學(xué)位論文 前7條

1 龔蕾;DH房地產(chǎn)公司負(fù)債經(jīng)營(yíng)風(fēng)險(xiǎn)控制分析[D];江西財(cái)經(jīng)大學(xué);2015年

2 王圓君;DP公司負(fù)債經(jīng)營(yíng)風(fēng)險(xiǎn)管理問題研究[D];浙江理工大學(xué);2016年

3 宮利;寶鋼集團(tuán)負(fù)債經(jīng)營(yíng)風(fēng)險(xiǎn)控制策略研究[D];安徽財(cái)經(jīng)大學(xué);2017年

4 付曉蘭;高職院校負(fù)債經(jīng)營(yíng)風(fēng)險(xiǎn)與防范[D];西南財(cái)經(jīng)大學(xué);2009年

5 劉翔;醫(yī)院負(fù)債經(jīng)營(yíng)財(cái)務(wù)風(fēng)險(xiǎn)監(jiān)測(cè)預(yù)警研究[D];中國(guó)人民解放軍軍醫(yī)進(jìn)修學(xué)院;2005年

6 申森;公立醫(yī)療機(jī)構(gòu)負(fù)債經(jīng)營(yíng)償債能力分析[D];大連醫(yī)科大學(xué);2006年

7 鄭悅;負(fù)債經(jīng)營(yíng)與公司價(jià)值的相關(guān)性實(shí)證分析[D];西南財(cái)經(jīng)大學(xué);2011年

，

本文編號(hào)：2151394