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An Research On Comprehensive Performance Of Iron And Steel Enterprises In North China

Posted on:2017-02-08Degree:MasterType:Thesis
Country:ChinaCandidate:Y YangFull Text:PDF
GTID:2309330503984635Subject:Accounting
Abstract/Summary:PDF Full Text Request
Iron and steel enterprises is the basic industry of the national economy, but in recent years, the development of iron and steel enterprises will always be in a downturn, showing a stagnant phenomenon. China, as the world’s largest steel producer and consumer country, it’s iron and steel enterprises inevitably encounters trouble, the capacity utilization is low, overcapacity in serious, debt ratio continued to rise, long-term slump in profit, less profitable in the entire industry, even at a loss state, and phenomena of bankruptcy and unemployment occur at times. China’s steel production accounts for about 60% of national production in northern regions, the most serious damage occurred. In the current state, the iron and steel enterprises only improve its overall efficiency in order to gain a foothold in the current environment and achieve long-term development. Northern has 17 iron and steel enterprises listed companies, in the proportion of 38% according to country’s iron and steel enterprises listed companies. In this paper, chosing northern region 17 steel enterprises listed companies as samples, with the empirical analysis of its comprehensive performance, study the current overcapacity under the circumstances, the iron and steel enterprises in the northern region economic performance, environmental performance and social performance through a series of horizontal and vertical contrast, according to the Institute obtained results to identify the reason that constraints iron and steel enterprises to achieve performance, to take concrete measures in accordance with reason, in order to improve its performance, out of the current difficulties, to achieve long-term development.This paper includes a total of six parts. the first part is the introduction, mainly on the research background and significance, research status and evaluation, research purpose, research content and research methods. the second part is the theory of enterprise performance evaluation. In this part, elaborate the definition and the evaluation of economic performance, environmental performance, social performance and comprehensive performance, in order to facilitate the theoretical foundation for the following research. The third part is the research about the management situation of comprehensive Performance. Deeply analyze the economic performance, environmental performance and social performance of the current iron and steel industries, in order to facilitate the comprehensive performance below. The fourth part is the empirical research on the comprehensive performance of iron and steel enterprises. Firstly, determine the iron and steel enterprise’ three categories of comprehensive performance as level indicators, under the level indicators are divided into different secondary indicators, under the secondary indexes and detailed divided into three indicators. Using these indicators to build comprehensive performance evaluation model, using catastrophe progression method and SPSS software, combined with the data of 17 iron and steel enterprises in 2013—2014 as samples, high and low scores in turn sorted index, obtained the lowest score of the enterprise in various indicators,the largest decline of the enterprise in 2014 compared with 2013.The fifth part is the measures of improving comprehensive performance in northern China’s iron and steel enterprises. Chosing the enterprises that are researched in the fourth part as objects, from the perspective of various types of indicators to identify specific countermeasures.The sixth part is summary and outlook.The innovation of this paper is to adopt a new perspective to research the Performance of iron and steel enterprises. In the current study on the domestic iron and steel enterprises in the comprehensive performance, mostly for the entire steel industry, a iron and steel industry or a single provincial steel industry. At present there is no study to appear in the northern region perspective research. Based on the northern iron and steel enterprises, analyzing the comprehensive performance of 17 iron and steel enterprises listed companies, identifing shortcomings, and then put forward countermeasures.
Keywords/Search Tags:iron and steel enterprises, economic performance, environmental Performance, social performance, catastrophe progression method
PDF Full Text Request
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