论文总字数：25613字

摘 要

财务报表是财务报告的主要部分，帮助投资者和债权人了解企业的经营情况，进一步作出经济决策。钢铁行业是我国的传统行业，国家一直都重视对钢铁行业的改革和发展。本文以宝钢、河钢、沙钢、鞍钢、首钢、山东钢铁六家上市企业为行业代表，对2014--2016年六家公司的年报进行分析。本文采取结构分析法、比较分析法等方法，通过分析这六家企业的资产负债表、利润表、现金流量表三张表，以及对比分析这六家企业的偿债能力即偿还到期债务的能力、营运能力即企业利用资金的效率、盈利能力即企业获取利润的能力等，让管理者更好的去评价企业从而促进企业的发展。

本文一共分为五个章节，其中主要介绍研究钢铁行业财务报表分析背景及意义、目的及内容、所采用的分析方法；分析财务报表分析基础理论及相关文献论述，研究财务报表分析的基础；以及介绍钢铁行业的发展以及六家钢铁上市企业的介绍，以及对六家钢铁企业的三张财务报表的分析；其次在分析财务报表的基础上再对这六家钢铁企业的财务能力进行分析比较，通过计算财务指标来分析钢铁行业偿债能力、营运能力、盈利能力等，计算2014年到2016年三年的这些指标，将这些指标与平均数进行比较，从而分析钢铁行业的财务能力；最后为总结，包括结论、建议和研究的不足，通过比较指标得出钢铁行业最近几年的发展情况，由于钢铁行业的库存比较大，为了加强钢铁行业的发展，目前最主要的任务是解决产能问题。本文研究的不足在于只选取了六家钢铁企业，不能完全代表钢铁行业，但具有参考的价值。

关键词：财务报表分析；财务信息；钢铁企业；财务指标分析

Steel Industry Financial Statement Analysis - Based on

2014To Six Steel Company Financial Reports to 2016

Abstract

Financial statements are the main part of financial reports, helping investors and creditors understand the business situation of the company and make further economic decisions.The steel industry is a traditional industry in China. The country has always attached importance to the reform and development of the steel industry.In this paper, six listed companies, namely Baosteel, Hegang, Shagang, Angang, Shougang, and Shandong Iron and Steel are the representatives of the industry, and they analyze the annual reports of the six companies from 2014 to 2016.This paper adopts methods such as structural analysis and comparative analysis to analyze the balance sheet, income statement, and cash flow statement of the six companies, and compare and analyze the solvency of the six companies to repay the due debts. Ability and operational ability are the efficiency of the use of funds by enterprises, profitability is the ability of the company to obtain profits, and so on, so that managers can better evaluate the company to promote the development of the company.

This article is divided into five chapters, which mainly introduces the research background and significance of the financial statements of the steel industry, the purpose and content, and the analysis methods used;Analyze the basic theory of financial statement analysis and related literature, and study the basis of financial statement analysis;As well as introducing the development of the steel industry and the introduction of six steel listed companies, as well as an analysis of the three financial statements of six steel companies;Secondly, based on the analysis of the financial statements, the six steel companies" financial capabilities are analyzed and compared. The steel industry"s solvency, operating capacity, profitability, etc. are calculated by calculating the financial indicators, and the three years from 2014 to 2016 are calculated. These indicators compare these indicators with the average to analyze the financial capabilities of the steel industry;Finally, for conclusion, including conclusions, suggestions, and research deficiencies, the development of the iron and steel industry in recent years was determined by comparing indicators. Due to the relatively large inventories of the steel industry, in order to strengthen the development of the steel industry, the most important task at present is to solve the problem. problem.The main disadvantage of this study is that only six iron and steel enterprises have been selected in this paper and they cannot fully represent the steel industry,but with the reference value.

Keywords: Financial Statement Analysis; Financial Information; Iron and Steel Enterprises; Financial Index Analysis

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景及意义 1

1.2 研究的目的及内容 1

1.3 研究的方法 1

1.4 研究的框架图 2

第二章 财务报表分析理论及相关文献综述 3

2.1 财务报表分析基础理论 3

2.1.1 财务报表分析的含义 3

2.1.2 财务报表分析的原则 3

2.1.3 财务报表分析的指标 3

2.2 财务报表分析的应用技术 4

2.2.1 财务报表分析的内部应用 4

2.2.2 财务报表分析的外部应用 4

2.3 文献综述 4

第三章 六家钢铁企业财务报表分析 6

3.1 六家钢铁公司介绍 6

3.2 六家公司报表简析 6

3.2.1 资产负债表简析 6

3.2.2 利润表简析 8

3.2.3 现金流量表简析 9

第四章 六家钢铁企业财务能力分析 13

4.1 六家企业报表分析 13

4.1.1 偿债能力 13

4.1.2 营运能力 14

4.1.3 盈利能力 15

4.1.4 发展能力 15

4.1.5 筹资能力 16

4.2 综合分析 17

第五章 总结与展望 18

5.1 总结 18

5.2 不足和展望 18

致 谢 19

参考文献（References） 20

附录 21

第一章 绪 论

1.1 研究的背景及意义

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