钢铁业资本结构现状及优化.docx

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钢铁业资本结构现状及优化
诚信声明
本人郑重声明：所呈交的毕业设计（论文）是我个人在导师指导下, 由我本人独立完成。有关观·····································2
企业资产结构的多样性············································3
企业股权的分散··················································3
不同阶段企业的差距··············································3
我国钢铁行业上市公司资本结构现状·································3
钢铁行业的特点················································3
与其他行业的关联度高············································3
周期性变动对于行业的影响大······································4
钢铁行业中的竞争激烈············································4
进入壁垒高······················································4
规模经济强 ·····················································4
分析样本的选择···············································4
样本公司资本结构分析·········································5
资产负债率······················································5
短期带息负债比率················································6
长期负债率······················································8
股东权益比率····················································9
四、我国钢铁行业资本结构的优化·········································11
（一）从微观和宏观两个角度分析·········································11
（二）从上述分析的财务指标出发的优化措施·······························13
五、结语·······························································14
参考文献·······························································15
致谢···································································16
附录A································································· 17
附录B··································································21
一、引言
钢铁工业是和综合国力的重要标志，钢铁业的发展直接影响着与其相关的国防工业及建筑、机械、造船、汽车、家电等各个行业。随着我国国民经济的快速发展，钢铁工业也取得了举世瞩目的成就。我国是钢铁生产和消费大国，粗钢产量连续多年居世界第一。进入21世纪以来，我国钢铁产业快速发展。“十一五”期间，我国粗钢总产量超过26亿吨，是“十五”期间粗钢总产量的倍以上。与此同时，粗钢消费量持续增长，2006-2010年中均增幅达到%。在满足国内对于钢材数量需求的同时，我国钢材品种结构和质量不断优化，绝大多数钢材已经基本可以满足下游行业对材料质量性能不断提升的要求。
近年来，我国钢铁对产品结构进行了优化，主要体现在淘汰落后产能、产业集中度不断提高和产业布局得到优化等方面。当前，我国钢铁工