安阳钢铁股份有限公司财务风险及对策研究.docxVIP

PAGE 20 郑州成功财经学院本科毕业论文 摘 要 财务风险及对策研究是财务领域经久不衰的重要课题，其原因是许多公司因为无法走出当前的财务困境导致破产，这不仅对企业自身造成了重大影响，甚至冲击着我们的国民经济。钢铁行业在我国的国民建设中扮演着至关重要的角色，关乎着工业、农业、国防工业等相关产业的发展。自金融危机以来，不稳定的经济大环境和企业内部存在的问题使得我国钢铁企业步履维艰。在市场竞争中由主动变为被动、资金周转不灵、原材料成本日益增加导致企业利润减少，无论是经营状况还是财务状况都令人十分担忧。 文章选取安阳钢铁股份有限公司为研究对象，介绍安钢公司的基本情况和财务状况，发现安钢公司在筹资、投资、营运、市场方面都存在风险，成因分别是筹资方式单一、短期借款比例高、政策改变、投资失衡、生产库存成本高、行业结构不平衡。同时也根据安钢财务风险的成因提出了筹资方式多元化、降低短期负债规模、加强存货管理等相应措施。本文的目的主要是希望安钢公司认识到公司里潜在的财务风险，除了针对风险提出有效的建议之外，也为公司今后进行财务风险评价时提供借鉴，使公司健康经营、可持续发展。 关键词：安钢公司；财务风险；财务风险分析 Abstract Financial risk and countermeasure research is an important and enduring topic in the field of finance. The reason is that many companies fail to get out of the current financial predicament and lead to bankruptcy, which not only has a significant impact on the enterprise itself, but also on our national economy. The iron and steel industry plays a vital role in the national construction of our country, which is related to the development of industry, agriculture, national defense industry and other related industries. Since the financial crisis, the unstable economic environment and the internal problems of enterprises have made it difficult for Chinese iron and steel enterprises to walk. In the market competition, enterprises profits are reduced because of the change from initiative to passive, the poor capital turnover and the increasing cost of raw materials. This paper chooses Anyang Iron and Steel Co. Ltd. As the main research object, it introduces the basic situation and financial status of Anyang Iron and Steel. It is found that Angang has higher risks in financing, investment and operation, which are caused by single financing mode, high proportion of short-term borrowing, policy change, unbalanced investment and high cost of production and inventory. At the same time, according to the causes of the financial risk of Anyang Iron and Steel Co.Ltd., the paper puts forward some corresponding measures, such as diversification of financing methods, red