摘要
文章以供给侧结构性改革与财务绩效评价相关理论为依据,对供给侧结构性改革背景下公司财务绩效提升路径进行研究。文章选取钢铁行业为研究对象,以太钢不锈公司为例,首先对改革前现状及改革时措施进行描述;其次主要运用对比分析法,对2014—2021年的财务指标进行财务绩效分析,通过研究发现太钢不锈公司在去除库存等方面仍有待加强,对太钢不锈公司改革举措的成效有所验证,进而提出相对合理且具有针对性的改进建议。文章的研究希望能为钢铁行业以及煤炭等重工行业企业提供借鉴,以便于更好深化和推进供给侧结构性改革政策。
Based on the relevant theories of supply-side reform and financial performance evaluation,this paper studies the improvement path of corporate financial performance under the background of supply-side structural reform.This paper selects iron and steel industry as the research object,and takes Tisco Stainless Company as an example.Firstly,it describes the status quo before the reform and measures during the reform.Secondly,the comparative analysis method is mainly used to analyze the financial performance of its financial indicators from 2014 to 2021.The result shows that Tisco Stainless Company needs improvement in the inventory removal.It also verifies the effect of the reform and then puts forward some reasonal,targeted suggestions.This paper hopes to provide some references for enterprises in iron and steel industry,coal industry and other heavy industries,so as to better deepen and promote the supply-side reform policy.
作者
姜莹莹
JIANG Yingying(School of Business,Guilin University of Electronic Technology,Guilin 541004,China)
出处
《商业观察》
2023年第29期63-67,共5页
BUSINESS OBSERVATION
关键词
供给侧结构性改革
钢铁行业
财务绩效
提升路径
supply-side structural reform
iron and steel industry
financial performance
improvement path