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1、我国钢铁企业盈利能力研究Study on the Profitability of Chinese SteelEnterprises专业会计学研 究 生指导教师管翔宇赵 息 教授天津大学管理学院二零一二年五月独创性声明本人声明所呈交的学位论文是本人在导师指导下进行的研究工作和取得的研究成果，除了文中特别加以标注和致谢之处外，论文中不包含其他人已经发表或撰写过的研究成果，也不包含为获得天津大学或其他教育机构的学位或证书而使用过的材料。与我一同工作的同志对本研究所做的任何贡献均已在论文中作了明确的说明并表示了谢意。学位论文作者签名：签字日期：年月日我是爱天大的！学位论文版权使用授权书本学位论文作者
2、完全了解天津大学有关保留、使用学位论文的规定。特授权天津大学可以将学位论文的全部或部分内容编入有关数据库进行检索，并采用影印、缩印或扫描等复制手段保存、汇编以供查阅和借阅。同意学校向国家有关部门或机构送交论文的复印件和磁盘。（保密的学位论文在解密后适用本授权说明）学位论文作者签名：导师签名：签字日期：年月日签字日期：年月日摘 要钢铁素有“工业粮食”之称，钢铁行业历来是密切关系到我国国计民生的重要行业。二十一世纪以来是我国钢铁工业发展速度最快、节能减排成效显著的几年，钢铁工业有效满足了经济社会发展需要。然而，伴随着我国钢铁行业各方面的长足发展，一些新问题也相应而生。近年来，由于投资增速过快，我国
3、钢铁行业面临比较严重的产能过剩。同时，生产成本居高不下，出口受阻等因素，导致了钢铁行业的利润空间受到挤压。这些问题既受世界经济大环境的影响，也是我国自身经济发展过程中的必然因素。企业盈利能力降低的问题在全行业普遍存在，部分钢铁企业甚至出现连续亏损，这些现象引起了社会各界和业内人士的广泛关注。本文以我国钢铁行业上市公司为对象，介绍了当今我国钢铁行业发展现状和发展趋势，指出钢铁行业当前面临的普遍问题，阐述分析钢铁企业盈利能力的重要性和必要性。盈利能力是反映企业财务状况的重要绩效指标之一，在当前钢铁企业盈利能力普遍减弱的背景下，本文研究的钢铁企业盈利能力现状和提出提升盈利能力的方法便有了十分重要的现
4、实意义。文章通过对部分较为典型的钢铁上市企业进行盈利能力实证分析，提取出对盈利能力影响较大的因素，选定投资回报指标和现金流管控指标作为对盈利能力有最大影响的指标；同时为我国钢铁企业今后如何提升盈利能力提出了一些建设性的意见。关键词：钢铁行业；盈利能力；盈利能力分析；因子分析；ABSTRACTKnown as industrial food, Chinas steel industry has always been closelyrelated to national economy and industry. In the 21st century, Chinas steel industr
5、yhas developed dramatically and achieved remarkable results in saving emissionreduction and has effectively met the economic and social development needs.However, along with the rapid development of Chinas steel industry, some newproblems have also evolved. In recent years, due to rapid investment g
6、rowth, Chinassteel industry is facing serious overcapacity. Meanwhile, the high cost of production,the blocked export and other factors, are squeezing the profit margins of the steelindustry. These issues are well impacted by the world economic environment, andalso are Chinas inevitable factors in e
7、conomic development process. The problemsthat profitability of the business is reducing are prevalent in the entire industry, whilesome steel companies have occurred losing streak. These phenomena have causedwidespread concern in the community and the people in the industry.Based on listed companies
8、 in Chinas steel industry, this article introduced thedevelopment situation and development trend of Chinas steel industry, pointed outthat the steel industry is currently facing a common problem, and elaborated theimportance and necessity of the analysis of iron and steel enterprises profitability.
9、Profitability is one of the key performance indicators reflecting the financial situation.In the context that current profitability of steel enterprises is generally weak; it will beof very important practical significance to study steel corporate profitability situationand propose methods to enhanc
10、e the profitability. Through empirical analysis of theprofitability of some typical steel listed companies, the article extracted the majorfactors that impact on profitability and selected control indicators as return oninvestment targets and cash flow control as the greatest impact factors on thepr
11、ofitability indicators. The article also put forward some of constructive comments ofimproving profitability of Chinas iron and steel enterprises.Keywords: iron and steel industry; profitability; profitability analysis; factor analysis.目录第一章 绪论.11.1 选题背景. 11.2 研究意义. 21.3 研究目的和内容.21.3.1 研究目的.21.3.2 研究内容.2第二章 钢铁行业研究文献综述. 42.1 钢铁行业历史沿革、发展现状相关研究.42.2 钢铁行业盈利能力相关研究.7第三章 我国钢铁企业盈利能力现状及影响因素.
