钢铁企业财务管理问题研究

I 目 录

1绪论 .............................................................. 1

1.1研究背景 ............................................................................................................ 1

1.2研究目的和意义 ................................................................................................ 1

1.2.1研究目的 ................................................................................................. 1

1.2.2研究意义 ................................................................................................. 1

1.3国内外研究现状 ................................................................................................ 2

1.3.1国外研究现状 ......................................................................................... 2

1.3.2国内研究现状 ......................................................................................... 2

1.4研究内容与研究方法 ........................................................................................ 2

1.4.1研究内容 ................................................................................................. 2

1.4.2研究方法 ................................................................................................. 3

2 相关理论概述 ....................................................... 4

2.1财务管理相关概述 ............................................................................................ 4

2.1.1财务管理的目标 ..................................................................................... 4

2.1.2财务管理的原则 ..................................................................................... 4

2.1.3财务管理的内容 ..................................................................................... 4

2.2相关理论基础 .................................................................................................... 5

2.2.1交易成本理论 ......................................................................................... 5

2.2.2内部控制理论 ......................................................................................... 5

2.2.3资产组合理论 ......................................................................................... 5

3钢铁企业财务管理现状及存在的问题 ................................... 6

3.1钢铁企业财务管理现状 .......................................... 6

3.2钢铁企业财务管理存在的问题 .................................... 6

3.2.1钢铁企业财务管理方式陈旧 ................................ 6 1 3.2.2钢铁企业财务管理监督缺位 ................................................................. 7

3.2.3钢铁企业财务管理人才不足 ................................................................. 7

3.2.4钢铁企业流动性资金使用效率低 ......................................................... 8

4钢铁企业财务管理的优化对策 ......................................... 9

4.1强化财务管理基础条件 .................................................................................... 9

4.1.1完善企业财务管理体制机制 ................................................................. 9

4.1.2理清企业财务管理权责情况 ................................................................. 9

4.2更新财务管理方式方法 .................................................................................... 9

4.2.1推进财务集中化管理 ............................................................................. 9

4.2.2加快财务信息化建设 ........................................................................... 10

4.2.3优化流动资金使用 ............................................................................... 11

4.3培养财务管理专业人才 .................................................................................. 12

4.3.1加强人才引进力度 ............................................................................... 12

4.3.2组织财务管理培训 ............................................................................... 12

4.3.3定向培养人才 ....................................................................................... 12

4.4落实财务管理监督机制 .................................................................................. 12

4.4.1完善财务监督管理程序 .................................. 12

4.4.2细化财务监督各项标准 .................................. 13

4.4.3制定财务监督奖惩规则 .................................. 13

5江苏华菱锡钢特钢有限公司案例分析 .................................. 14

5.1江苏华菱公司公示简介 ........................................ 14

5.2江苏华菱公司存在的问题 ...................................... 14

结论 .............................................................. 16

参考文献 .......................................................... 17

致谢 .............................................................. 18

摘 要

随着我国钢铁企业经济的快速发展，钢铁企业尽管已经有了较大的进步，但是在钢铁企业飞速发展的同时也伴随着钢铁企业财务管理的问题。就我国钢铁企业目前形势来看，发现了其面临的主要问题及财务风险的影响因素，随之衍生出 2 了我国钢铁行业财务管理方面所面临的理念落后、人才不足、监督不健全等问题。所以企业要加强化基础条件、更新管理方式、培养专业人才等，来帮助钢铁企业减少此类问题、化解和规避企业财务管理可能出现的风险，继而提高钢铁企业财务管理问题的解决能力。

关键词：钢铁企业；财务管理；财务风险

Abstract

Firstly, With the rapid economic development of China's iron and steel enterprises,

although the iron and steel industry has made great progress, the rapid development of

the iron and steel industry is accompanied by the problems of financial management of

iron and steel enterprises. In view of the current situation of China's iron and steel

enterprises, the main problems they are facing and the influencing factors of financial

risks are also found. Accordingly, the problems of backward ideas, insufficient talents

and imperfect supervision in the financial management of China's iron and steel

industry have emerged. Therefore, enterprises should strengthen the basic conditions,

update management methods, train professional personnel, etc. to help iron and steel

enterprises reduce such problems, resolve and avoid possible risks in enterprise

financial management, and then improve the ability to solve financial management

problems in iron and steel enterprises.

Key words：Steel Industry;Financial Management;Problem Research

1 绪论

1.1 研究背景

钢铁企业经济是在国民经济中起到支撑作用的中流砥柱，钢铁企业的发展状况关系到我国国家经济整体的状况，同时钢铁行业还是国家基础建设中最重要的行业，钢铁行业的发展水平决定了国家技术设施建设的水平。钢铁行业的生产成本在当今经济环境下逐渐升高，也给钢铁行业带来的不少的问题，资金问题一直都是钢铁行业最关注的的问题。随着近几年钢铁行业的迅猛发展，大量的钢铁行业陷入了产生过剩的局面，而其主要的资金来源是银行贷款，过多的负债也为钢铁行业带来了更多的财务风险，威胁着钢铁行业的发展。当今时代，人们在关注