本文選題：安陽鋼鐵　切入點(diǎn)：財(cái)務(wù)診斷　出處：《鄭州大學(xué)》2014年碩士論文

【摘要】：金融危機(jī)重創(chuàng)全球經(jīng)濟(jì),制造業(yè)等實(shí)體經(jīng)濟(jì)雖然在危機(jī)之后通過自身的發(fā)展有所恢復(fù),但全球經(jīng)濟(jì)復(fù)蘇緩慢,各個(gè)行業(yè)和企業(yè)面臨諸多挑戰(zhàn)。我國支柱性產(chǎn)業(yè)——鋼鐵產(chǎn)業(yè)也在金融危機(jī)之后經(jīng)歷了漫長的“寒冬”。 作為中部地區(qū)重要的鋼鐵上市企業(yè)——安陽鋼鐵股份有限公司,也在嚴(yán)峻的市場(chǎng)環(huán)境下接受著考驗(yàn),公司近年來盈利狀況不理想,甚至在2012年出現(xiàn)了上市以來的首次巨額虧損。對(duì)該企業(yè)進(jìn)行財(cái)務(wù)診斷,采取有效措施改善財(cái)務(wù)狀況及經(jīng)營狀況顯得十分必要和迫切。 財(cái)務(wù)診斷是通過運(yùn)用科學(xué)的方法和程序,找出企業(yè)財(cái)務(wù)管理中存在的問題,并作出客觀的分析與評(píng)價(jià),提出改進(jìn)措施并幫助企業(yè)實(shí)施的過程,具有極其重要的理論和現(xiàn)實(shí)意義。 本文以安陽鋼鐵股份有限公司為研究對(duì)象,以該公司近五年的財(cái)務(wù)數(shù)據(jù)為基礎(chǔ),對(duì)其財(cái)務(wù)狀況進(jìn)行分析與診斷。首先,通過對(duì)有關(guān)財(cái)務(wù)診斷基本理論的梳理,從中獲得相關(guān)啟發(fā)和研究思路,為財(cái)務(wù)診斷過程提供理論依據(jù),然后對(duì)公司行業(yè)背景及公司現(xiàn)狀進(jìn)行分析,找出公司財(cái)務(wù)活動(dòng)中存在問題的背景信息,之后運(yùn)用財(cái)務(wù)分析工具對(duì)公司進(jìn)行財(cái)務(wù)分析,主要運(yùn)用結(jié)構(gòu)分析法、趨勢(shì)分析法對(duì)公司2009—2013年的財(cái)務(wù)報(bào)表進(jìn)行分析,運(yùn)用指標(biāo)分析法對(duì)公司近年來的財(cái)務(wù)能力,包括償債能力、運(yùn)營能力、盈利能力和發(fā)展能力進(jìn)行分析,運(yùn)用杜邦分析法進(jìn)行綜合財(cái)務(wù)分析,從而評(píng)價(jià)公司的財(cái)務(wù)現(xiàn)狀并幫助公司找出經(jīng)營風(fēng)險(xiǎn)和財(cái)務(wù)風(fēng)險(xiǎn)。最后,在分析診斷的基礎(chǔ)上形成診斷結(jié)論,總結(jié)出公司存在的問題,并有針對(duì)性地提出優(yōu)化管理,提高企業(yè)效益的建議。對(duì)于公司償債能力低的問題,提出了優(yōu)化資本結(jié)構(gòu),加大權(quán)益性融資的建議。對(duì)于公司營運(yùn)能力不高,資產(chǎn)利用效率低的問題,建議企業(yè)加強(qiáng)應(yīng)收款項(xiàng)、存貨等流動(dòng)資產(chǎn)的管理。對(duì)于公司成本控制不理想,產(chǎn)品獲利能力低的問題,建議企業(yè)進(jìn)一步加強(qiáng)降本增效措施的實(shí)施。此外,從分散企業(yè)經(jīng)營風(fēng)險(xiǎn)和提高企業(yè)抗風(fēng)險(xiǎn)的能力的角度出發(fā),建議企業(yè)延長產(chǎn)業(yè)鏈,適當(dāng)發(fā)展非鋼產(chǎn)業(yè)。希望通過本文的研究,為安陽鋼鐵改善不利經(jīng)營局面提供一定的參考。
[Abstract]:The financial crisis has devastated the global economy. Although the real economy such as manufacturing has recovered through its own development after the crisis, the global economic recovery has been slow, and various industries and enterprises are facing many challenges.China's pillar industry-iron and steel industry has also experienced a long "cold winter" after the financial crisis.Anyang Iron and Steel Co., Ltd, an important listed steel enterprise in the central region, is also tested in the severe market environment. The company's profit situation in recent years is not ideal, and even appeared the first huge loss since it went public in 2012.It is necessary and urgent to make financial diagnosis and take effective measures to improve the financial situation and management of the enterprise.Financial diagnosis is to use scientific methods and procedures to find out the problems existing in the financial management of enterprises, to make objective analysis and evaluation, to put forward improvement measures and to help enterprises implement the process, which has extremely important theoretical and practical significance.Based on the financial data of Anyang Iron and Steel Co., Ltd in recent five years, this paper analyzes and diagnoses the financial situation of Anyang Iron and Steel Co., Ltd.First of all, by combing the basic theory of financial diagnosis, get the relevant inspiration and research ideas, provide the theoretical basis for the process of financial diagnosis, and then analyze the background of the company industry and the current situation of the company.Find out the background information of the problems in the financial activities of the company, then use the financial analysis tool to carry on the financial analysis to the company, mainly use the structure analysis method, the trend analysis method to carry on the analysis to the financial statement of the company from 2009 to 2013,This paper analyzes the financial ability of the company in recent years, including solvency, operation ability, profitability and development ability, and uses DuPont analysis method to analyze the financial ability of the company in recent years.To evaluate the company's financial situation and help the company identify operating risks and financial risks.Finally, based on the analysis of the diagnosis, the paper concludes the problems existing in the company, and puts forward some suggestions to optimize the management and improve the benefit of the enterprise.For the problem of low solvency, the paper puts forward some suggestions on optimizing capital structure and increasing equity financing.It is suggested that enterprises should strengthen the management of current assets, such as receivables and inventory, for the problems of low operating ability and inefficient utilization of assets.In view of the problem that the cost control is not ideal and the profitability of products is low, it is suggested that enterprises should further strengthen the implementation of cost reduction and efficiency measures.In addition, it is suggested that the enterprises should extend the industrial chain and develop the non-steel industry properly from the point of view of dispersing the business risks and improving the ability of the enterprises to resist the risks.Hope that through the study of this article, Anyang Iron and Steel to improve the unfavorable situation to provide a certain reference.
【學(xué)位授予單位】：鄭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.31

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