安阳钢铁股份有限公司财务风险及对策

FINANCIAL RISKS AND COUNTERMEASURES OF ANYANG IRON AND STEEL CO.,LTD.

钢铁工业是国民经济的重要基础产业,在社会工业化进程中起着至关重要的作用。但近年来,钢铁行业产能过剩、产品同质化使得我国钢铁市场面临市场供需严重失衡的状况。以安阳钢铁为研究对象,以提升财务竞争力为研究目的,对其财务竞争力进行研究,通过财务报表的各项数据,从盈利能力、营运能力、偿债能力三个方面对其财务竞争力现状进行分析,对存在的问题进行初步解读,提出了应化解产能过剩、优化资本结构、加快存货周转和强化成本管控等提升企业财务竞争力的对策建议。

As a basic industry of China's national economy,steel industry plays a vital role in the process of social industrialization.However,in recent years,overcapacity and product homogeneity in the steel industry have caused a serious imbalance between supply and demand.This article takes Anyang Iron and Steel as the research object and aims to improve its financial competitiveness.Through analyzing the financial data of Anyang Iron and Steel's financial statements,it analyzes its financial competitiveness status from three aspects:profitability,operating ability and solvency.It provides a preliminary interpretation of the existing problems and proposes countermeasures and suggestions to resolve overcapacity,optimize capital structure,accelerate inventory turnover,strengthen cost control,and enhance corporate financial competitiveness.