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1、OISM033殷云龙中国钢铁行业财务比较分析AbstractSincereformandopeningupofChina,withthedevelopmentofeconomyironandsteelindustryofChinaasthebasicindustryofcountryeconomyisalsorapidlydeveloping.Ironandsteelproductionisstillthemajorandunsubstitudedstructurematerialandwidecoveredfunctionmaterialinthe21century.Since1996th
2、esteeloutputofdomesticbrokenthrough100milliontons,thesteeloutputkeepsrising.By2003,thesteeloutputofdomesticreach220milliontons,thesteeloutputhaskeptthefirstplacefor8yearsintheworld.Andtobethefirstcountrywhoseoutputbrokenthrough200milliontons.Meanwhilewemustnoticesomeproblemsexistwithironandsteelind
3、ustrydevelopedrapidlyThemainaimforFinanceAnalyseappraisesthepastrunningresultsofcompany,evaluatesthepresentfinancestatus,andpreviewsthedevelopmenttendencyinthefuture.FinanceAnalyseincludesanalyseofcapitalStructure,repaymentcapability,profitcapability,capitalrunningefficiency,capitalmovingetc.themai
4、npurposeisdiagnosticatingandanalysingfinancestatusandrunn吨achievementofthecompany.Andthroughcontrastivelyresearchandtendencyanalysingofkindsfinancialdatafortwocongenerenterprises,andcanfindrunninggapandfuturetendencybetweentwoenterprises.Thearticleintroducedthedevelopmentoftheworldsteelenterprisesb
5、asedontheintroductionofdomesticsteelenterprisesdevelopmentnowadays,andhadadeepresearchonrequirementoutput,size,concentration,relativeindustries,keyenterpriseoftheindustryforthedomesticsteelindustry.Andfindthedeficiencyofthedomesticsteelindustrythroughthecomparisonwiththeworld-developedenterprises.T
6、hroughcontrastivelyresearchof6majorfinancialdataof36ironandsteellistedcompaniesinChina,andfind3representativecompaniessuchasBaosteelstockcompany,Anshanstockcompany,Wugangstockcompany.ThroughcontrastivelyresearchandtendencyanalysingofSyearsfinancialreportforBaosteelstockcompany,Anshangstockcompany,W
7、ugangstockcompanyandKoreaPasco,andthroughcontrastivelyresearchoffinancialdataofCapitalStructure,RepaymentCapability,ProfitCapability,CapitalRunningEfficiencyamong4companies,andfinddeficiencyexistingamong4co