中西部钢铁企业上市公司财务绩效评价研究

钢铁产业是国民经济的基础性产业,中西部地区钢铁产业的健康发展,对中西部地区乃至全国经济的发展都有重要的意义。中西部地区矿产资源丰富,但是钢铁产业在发展过程中遇到很多问题,钢铁企业的盈利能力、成长能力、运营能力和偿债能力普遍较弱,企业绩效很不理想。因此,改进的措施为：优化调整业务结构,打造业务单元可持续盈利能力;打通业务全产业链环节,持续推进商业模式创新;全面贯彻成本领先战略,强化客户关系管理。

Evaluation of Financial Performance of Listed Companies in Steel and Iron Industry in Mid-west Area

Iron and steel industry is the basic industry of the national economy,and its healthy development in the Midwest area is significant to the development of the area and of national economy.The Midwest mineral resources are abundant,but the steel industry has many problems in the process of development,especially its weak ability in making profits,growth,operation and debt paying.Therefore,these companies should be improved from the following three aspects：First,adjusting the business structure optimization to build sustainable profitability;Second,getting through the business chain link to innovate business model;Third,implementing the cost leading strategy and strengthening the customer relationship management.