山东交通学院毕业设计（论文）本科论文摘 要钢铁行业在我国的经济中占有重要地位，特别是从建国以来，国家不仅仅把钢铁提高到经济战略的高度，甚至提高到军事战略的高度，并且钢铁企业的实力也是权衡一个国家工业化和综合实力的重要指标。我国钢铁行业竞争十分激烈，虽然已经有了一定成就，但是应该注意的是全行业实力相对不强，产业布局并不合理，仍面对诸多困境。资产质量在评估公司的价值，生存能力和偿付能力方面有着重要影响。资产质量分析用于基于资产负债表资产来了解公司资产的质量，确定每种资产的实际盈利性和流动性。资产质量的优劣即公司对资产规划和运用方面的区别，将直接导致利润额和附加值的差别，所以必须增进资产质量促进资产的有效使用和良性循环，这能够决定公司持久的竞争优势。合理调整资产结构，加强资产质量，促进资源配置全球化、经营战略国际化，对于提升钢铁企业市场竞争力，极大助推产业转型升级。对将来行业发展趋势进行剖析预判，方能更好实现高质量发展，助推我国经济一直健康高速前行。关键字：钢铁企业，资产质量，财务指标本科论文AbstractThe steel industry occupies an important position in China's economy, especially since the founding of the country, the country has not only raised steel to the height of economic strategy, but even to the height of military strategy, and the strength of steel companies is also an important indicator for weighing a country ’s industrialization and overall strength. The competition in China's steel industry is fierce. Although some achievements have been made, it should be noted that the strength of the entire industry is relatively weak, the industrial layout is not reasonable, and it still faces many difficulties. Asset quality has an important impact on assessing the value, viability and solvency of a company. Asset quality analysis is used to understand the quality of company assets based on balance sheet assets and determine the actual profitability and liquidity of each asset. The advantages and disadvantages of asset qual...
