摘要
基于产能产量双控、绿色低碳转型和产业集中度提升的大背景下,针对方大特钢资本结构与偿债能力、营运能力、盈利能力等方面对其近10年的财务状况、生产经营状况、发展历程进行了分析,最后基于方大特钢的财务分析,对钢铁行业未来如何更好实现高质量发展,提出了可供其他钢铁企业参考的启示和建议。
Based on the background of dual control of production capacity and output,green and low-carbon transformation,and increased industrial concentration,this article analyzes the financial status,production and operation status,and development history of Fangda Special Steel in the past 10 years in terms of its capital structure,debt paying ability,operating ability,and profitability.Finally,based on Fangda Special Steel's financial analysis,this article discusses how the steel industry can better achieve high-quality development in the future,Provided insights and suggestions for other steel enterprises to refer to.
作者
房一航
杜立辉
Fang Yihang;Du Lihui(School of Finance and Economics,Anhui University of Science and Technology Bengbu 233000,China)
出处
《冶金信息导刊》
2024年第2期4-7,37,共5页
Metallurgical Information Review
基金
2023年度安徽省社会科学创新发展研究课题“学习贯彻党的二十大精神”专项课题(2023CXZ010)
2022年度国家级大学生创新创业训练计划项目(202210879019)。
关键词
钢铁联合企业
产能产量双控
财务状况
steel joint venture
dual control of production capacity and output
financial condition
