摘要
基于钢铁业的高杠杆限制了企业的发展,供给侧结构性改革的重要任务之一就是去杠杆,研究去杠杆背景下韶钢松山的财务绩效。采用对比分析法以韶钢松山2014~2020年的财务数据为样本,选取反映财务绩效水平的13个财务指标,从偿债能力、营运能力、盈利能力和发展能力四个方面,对韶钢松山去杠杆前后的财务绩效进行了纵向对比分析,总结其成效与不足,进而提出相关建议。
Due to the high leverage of steel industry,the development of enterprises has been limited.One of the most important tasks of Supply-side Structural Reform is deleveraging.This paper studies the financial performance of SGIS Songshan under the background of deleveraging.Using the comparative analysis method,taking the financial data of SGIS Songshan from 2014 to 2020 as the sample,this paper chooses 13 financial targets that can reflect the standard of financial performance,and does a Longitudinal contrastive analysis on the financial performance of SGIS Songshan before and after deleveraging from four aspects of debt-paying ability,operation capability,profitability and development ability.Summarize its effect and shortage,and then offer some correlative proposals.
作者
刘浩莉
高坤
Liu Haoli;Gao Kun(College of Economics and Management,Heilongjiang Bayi Agricultural University,Daqing 163319)
出处
《黑龙江八一农垦大学学报》
2021年第5期112-117,共6页
journal of heilongjiang bayi agricultural university
基金
经济高质量发展研究团队(TDJH202007)。
关键词
财务绩效
去杠杆
韶钢松山
financial performance
De-leverage
SGIS Songshan
