【正文】 鞍山師范學(xué)院 ?？粕厴I(yè)設(shè)計(jì)（論文） 第 1 頁 西寧特殊鋼股份有限公司 財(cái)務(wù)指標(biāo)分析 摘 要 隨著我國現(xiàn)代企業(yè)制度的建立和完善，企業(yè)投資主體越來越多元化，企業(yè)財(cái)務(wù)分析成為經(jīng)營管理者、投資者及企業(yè)的監(jiān)管者掌握企業(yè)財(cái)務(wù)狀況和經(jīng)營成果的重要方式。鋼鐵行業(yè)作為我國的支柱型產(chǎn)業(yè)，在國民經(jīng)濟(jì)中起著舉足輕重的作用，是國家經(jīng)濟(jì)水平和綜合國力的重要標(biāo)志。隨著中國產(chǎn)業(yè)結(jié)構(gòu)的升級，中國對高品質(zhì)鋼鐵產(chǎn)品的需求量也越來越大，中國工業(yè)化和城鎮(zhèn)化建設(shè)的步伐的加快，也將擴(kuò)大鋼材產(chǎn)品的消費(fèi)。中國鋼鐵行業(yè)有很大的發(fā)展空間。本文在選定鋼鐵制造業(yè)進(jìn)行總體性分析的基礎(chǔ)上 ,選取行業(yè)內(nèi)業(yè)績優(yōu)良 的西寧特鋼上市公司為畢業(yè)論文的目標(biāo)公司。本文首先介紹了該公司的基本經(jīng)營情況、在行業(yè)中的地位與影響。并對鋼鐵行業(yè)進(jìn)行了總體的分析和簡介，然后通過 2020 年至 2020 年財(cái)務(wù)報(bào)表進(jìn)行分析，計(jì)算該公司的營運(yùn)能力、償債能力、盈利能力等等，對該公司整體的財(cái)務(wù)狀況作以客觀的評價(jià)。通過分析并結(jié)合該公司的實(shí)際情況最后提出了又針對性的改進(jìn)措施。 關(guān)鍵詞 ： 償債能力、盈利能力、營運(yùn)能力、成長能力、綜合能力 鞍山師范學(xué)院 專科生畢業(yè)設(shè)計(jì)（論文） 第 2 頁 鞍山師范學(xué)院 ?？粕厴I(yè)設(shè)計(jì)（論文） 第 3 頁 Based on financial index analysis of Xining special steel pany limited Abstract With the establishment and improvement of China39。s modern enterprise system, enterprise investment and diversification, financial analysis of enterprises to bee managers, investors and regulators of enterprises important mastery of an enterprise39。s financial position and operating results. Iron and steel industry as a pillar industry in our country, plays a prominent role in the national economy, are important symbols of national economic levels and overall national strength. With the upgrade of industrial structure in China, China39。s growing demand for high quality steel products, accelerate the pace of industrialization and urbanization in China will also expand the consumption of steel products. Development of China39。s iron and steel industry has a lot of space. This article is selected on the basis of an overall analysis of the iron and steel manufacturing, selected the good performance of the Xining special steel listed pany in the industry for the graduation thesis of the target pany. This article first describes the basic operations of the pany, position and influence in the industry. And overall analysis of the iron and steel industry and introduction, and then through the 2020 financial statements analysis, calculation of the pany39。s operating ability, solvency, profitability, and so on, on the overall financial position of the pany as an objective evaluation. By bining analysis and the improvement of the pany39。s actual situation and concludes with the targeted measures. Keywords: Debt paying ability 。 Profitability 。 Operation capacity 。 Progressive capacity 。 Integration capability 鞍山師范學(xué)院 ?？粕厴I(yè)設(shè)計(jì)（論文） 第 4 頁 目 錄 摘要 ...................................................................... I Abstract ................................................................. II 第 1 章 緒論 ............................................................... 1 選題背景 ............................................................ 1 國內(nèi)外現(xiàn)狀 .......................................................... 2 研究內(nèi)容和方法 ...................................................... 3 第 2 章 西寧特鋼股份有限公司財(cái)務(wù)綜合分析 ................................... 4 企業(yè)概況 ............................................................ 4 公司財(cái)務(wù)能力分析 .................................................... 5 償債能力分析 ...................................................... 5 盈利能力分析 ...................................................... 6 營運(yùn)能力分析 ...................................................... 7 成長能力分析 ...................................................... 8 .................................................... 8 第 3 章 西寧特鋼股份有限公司競爭力和建議 .................................. 11 同