本文選題：國有控股企業(yè) + 鋼鐵企業(yè)��； 參考：《江西財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：鋼鐵工業(yè)，是國家的基礎(chǔ)產(chǎn)業(yè)，體現(xiàn)了一個(gè)國家的經(jīng)濟(jì)水平和綜合國力。鋼鐵行業(yè)的發(fā)展水平，，直接影響著機(jī)械、造船、汽車、家電、建筑等諸多行業(yè)的發(fā)展，在整個(gè)國民經(jīng)濟(jì)中具有舉足輕重的作用。國有控股鋼鐵企業(yè)的發(fā)展對(duì)于調(diào)整我國鋼鐵市場和行業(yè)的結(jié)構(gòu)、提高鋼鐵產(chǎn)品的質(zhì)量、促進(jìn)鋼鐵行業(yè)經(jīng)營效益的增加、提升我國鋼鐵市場的國際競爭力水平、以及實(shí)現(xiàn)我國工業(yè)的現(xiàn)代化建設(shè)都具有重要的意義。 中國鋼鐵工業(yè)協(xié)會(huì)的統(tǒng)計(jì)數(shù)據(jù)顯示，2011年，全國重點(diǎn)大中型鋼鐵企業(yè)的銷售利潤率僅為2.4%，較上一年的2.91%再次下降。同時(shí)，其全年累計(jì)虧損額為32.78億元，同比增長97.43%，虧損企業(yè)數(shù)達(dá)8家，比前一年同期的5家有所增加。2011年，全國77家大中型鋼鐵企業(yè)，總計(jì)營業(yè)利潤僅為875億元，較2010年減少了42億元，下降幅度為4.51%。 目前，我國鋼產(chǎn)量約占全球產(chǎn)量的一半，是不折不扣的世界鋼鐵大國。但我國鋼鐵行業(yè)的年銷售利潤率，已連續(xù)兩年低于3%，遠(yuǎn)低于全國工業(yè)行業(yè)6%的平均利潤率水平，這標(biāo)志著我國鋼鐵企業(yè)“寒冬”季節(jié)來臨。越來越多的鋼鐵企業(yè)開始發(fā)展非鋼業(yè)務(wù)，如武鋼集團(tuán)打算斥資309億元發(fā)展非鋼業(yè)務(wù)，首鋼也打算進(jìn)軍微電子行業(yè)。鋼鐵行業(yè)大力進(jìn)軍于非鋼產(chǎn)業(yè)，這也從側(cè)面體現(xiàn)了其盈利能力的現(xiàn)狀。在國有控股鋼鐵企業(yè)盈利能力面臨重大挑戰(zhàn)之時(shí)，對(duì)國有控股鋼鐵企業(yè)盈利能力問題進(jìn)行研究對(duì)我國鋼鐵行業(yè)的發(fā)展具有重要的理論和現(xiàn)實(shí)意義。 本文研究的意義包括：（1）現(xiàn)實(shí)意義：有助于企業(yè)挖掘國有控股鋼鐵企業(yè)盈利能力驅(qū)動(dòng)因素；有利于改善和促進(jìn)國有控股鋼鐵企業(yè)經(jīng)營管理；有利于維護(hù)和保障投資者和債權(quán)人的權(quán)益；有助于實(shí)現(xiàn)鋼鐵企業(yè)可持續(xù)發(fā)展；（2）理論意義：有助于深化盈利能力評(píng)價(jià)理論研究；豐富國有控股鋼鐵企業(yè)盈利能力問題研究。 本文采用了規(guī)范的研究方法，遵循理論概述、現(xiàn)狀分析和對(duì)策建議的研究途徑，將定性分析與定量分析相結(jié)合，采用比較分析法等對(duì)國有控股鋼鐵企業(yè)盈利能力問題進(jìn)行分析研究。 除引言外，本文分為五章，第一章為國有控股鋼鐵企業(yè)盈利能力的一般理論概述，內(nèi)容包括幾個(gè)基本概念的界定、反映盈利能力的主要指標(biāo)和國有控股鋼鐵企業(yè)盈利能力的理論基礎(chǔ)；第二章為國有控股鋼鐵企業(yè)盈利能力的現(xiàn)實(shí)分析，內(nèi)容包括國有控股鋼鐵企業(yè)盈利能力的基本態(tài)勢、國有控股鋼鐵企業(yè)盈利能力存在的問題、國有控股鋼鐵企業(yè)盈利能力存在問題的原因分析；第三章為國外鋼鐵企業(yè)提升盈利能力的經(jīng)驗(yàn)借鑒和啟示，探討了美國、印度、日本在提升盈利能力方面的做法和取得的成效；第四章是增強(qiáng)國有控股鋼鐵企業(yè)盈利能力的對(duì)策建議，內(nèi)容包括增強(qiáng)國有控股鋼鐵企業(yè)盈利能力的整體思考，以及增強(qiáng)國有控股鋼鐵企業(yè)盈利能力的具體對(duì)策建議；第五章為本文結(jié)語，包括結(jié)論、不足及進(jìn)一步研究展望三個(gè)內(nèi)容。
[Abstract]:The iron and steel industry, the basic industry of the country, embodies the economic level and comprehensive national strength of a country. The development level of the iron and steel industry has a direct impact on the development of machinery, shipbuilding, automobile, household electrical appliances and buildings, which play an important role in the whole national economy. The development of the state-owned holding steel enterprises is to adjust the steel of our country. The structure of the iron market and industry, the improvement of the quality of the iron and steel products, the increase of the efficiency of the iron and steel industry, the promotion of the international competitiveness of the iron and steel market in China, and the realization of the modernization of China's industry are of great significance.
Statistics from the China Iron and Steel Industry Association showed that in 2011, the sales profit margin of key and medium-sized steel enterprises in the country was only 2.4%, down from 2.91% in the previous year. At the same time, the cumulative loss of the whole year was 3 billion 278 million yuan, 97.43% of the year on year, and the number of loss enterprises reached 8, which increased by.2011 years in the same period of the previous year, and 77 large in the whole country. The total operating profit of medium-sized steel enterprises is only 87 billion 500 million yuan, a decrease of 4 billion 200 million yuan compared with 2010, a decrease of 4.51%.
At present, China's steel production accounts for about half of the global output, which is the world's largest steel country. However, the annual sales profit rate of China's steel industry has been less than 3% for two years, far below the average profit rate of 6% of the national industrial industry, which marks the advent of "cold winter" season in China's steel enterprises. More and more steel enterprises have begun to develop. To develop non steel business, such as Wugang Group intends to invest 30 billion 900 million yuan to develop non steel business, Shougang also intends to enter the microelectronics industry. The iron and steel industry vigorously marches into the non steel industry, which also reflects the current situation of its profitability. When the profit ability of state-owned holding steel enterprises is facing major challenges, the profit of state-owned holding steel enterprises can be made. The research of force problem has important theoretical and practical significance for the development of China's iron and steel industry.
The significance of this study includes: (1) practical significance: helping enterprises to excavate the driving factors of profitability of state-owned holding iron and steel enterprises; to improve and promote the management and management of state-owned holding iron and steel enterprises; to protect and protect the rights and interests of investors and creditors; help to achieve sustainable development of iron and steel enterprises; (2) theoretical meaning Yi: it helps to deepen the theoretical research of profitability evaluation and enrich the profitability of state-owned steel enterprises.
This article adopts the standard research method, follows the theory overview, the present situation analysis and the countermeasure proposal research way, combines the qualitative analysis with the quantitative analysis, uses the comparative analysis method to carry on the analysis and research to the state-owned holding iron and steel enterprise's profitability problem.
In addition to the introduction, this article is divided into five chapters. The first chapter is a general overview of the profitability of state-owned holding steel enterprises, including the definition of several basic concepts, the main indicators of profitability and the theoretical basis for the profitability of state-owned holding iron and steel enterprises; the second chapter is the actual analysis of the profitability of the holding steel enterprises in the state. It includes the basic situation of the profitability of the state-owned holding iron and steel enterprises, the problems of the profitability of the state-owned holding steel enterprises and the reasons for the problems of the profitability of the state-owned holding iron and steel enterprises. The third chapter is the experience and inspiration for the foreign steel enterprises to improve their profitability, and discusses the promotion of profitability in the United States, India and Japan. The fourth chapter is the countermeasures and suggestions to enhance the profitability of the state-owned holding steel enterprises, including the overall thinking of enhancing the profitability of the state-owned holding iron and steel enterprises, and the specific countermeasures and suggestions to enhance the profitability of the state-owned holding iron and steel enterprises; the fifth chapter is the conclusion, including the conclusion, the insufficiency and the conclusion. Further research prospects three contents.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F426.31;F275

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