摘要：由于过度重复建设形成的生产能力不能得到充分的利用和有效的释放，成为过剩产能，由此构成了我国制造业的一大硬伤。工信部公布的统计数据显示，在中国的24个行业中，有22个行业存在严重的产能过剩，钢铁业是产能过剩的大户。10492
    故选择排名22名的包钢股份分析其公司的财务情况，以及结合行业及综合因素进行论文的分析。通过财务分析以财务报表和其他资料为依据和起点，采用专门方法将大量的报表数据转换成对特定决策有用的信息，系统分析和评价企业的过去和现在的经营成果、财务状况及其变动，目的是了解过去、评价现在、预测未来，帮助利益关系集团改善决策。财务分析的结果是对企业的偿债能力、盈利能力和抵抗风险能力作出评价，或找出存在的问题
做好财务报表分析工作，可以正确评价企业的财务状况、经营成果和现金流量情况，揭示企业未来的报酬和风险；可以检查企业预算完成情况，考核经营管理人员的业绩，为建立健全合理的激励机制提供帮助。10492
关键词：财务分析；财务状况；经营成果；现金流量；对策及建议
 Analysis of baogang Ltd financial report
Abstract：Due to the excessive repetition construction formed production capacity can not be fully utilized and the effective release of excess capacity, become a mishap, which constitute the manufacturing industry of our country. Statistical data published by the Ministry of industry and information display, the 24 industry in China, there is a serious excess capacity of 22 industry, iron and steel industry is a large excess capacity.
The choice of rank 22 (ref. 1) of Baotou Steel shares of the company's financial situation, the thesis has carried out analysis and the combination of industry and comprehensive factors. Through financial analysis, financial statements and other information as the basis and starting point, using a special method will be a large number of report data into specific useful decision-making information, the financial situation and the changes of system analysis and evaluation of enterprise's past and present, the operating results, aimed at understanding the past, now, future evaluation, help interest group improve decision making. The results of financial analysis is to evaluate the solvency, profitability and ability to resist risks, or find out the existing problems
Prepare financial statement analysis work, can the correct evaluation of the enterprise's financial position, operating results and cash flow situation, reveal the enterprise future returns and risks; can check the budget completion of assessment, management performance, to help establish a sound incentive mechanism and reasonable
Key Words：Financial analysis; financial status; operating results; cash flow; countermeasures and suggestions
目录
一、 绪论    1
（一） 行业背景简介    1
（二） 公司情况简介    1
1、 公司简介    1
2、 公司经营战略和策略    2
（三） 财务分析目的    2
二、 财务指标分析    3
（一） 偿债能力分析    3
1、 偿债能力分析指标    3
2、偿债能力行业分析    7
（二）资产营运能力分析    7
1、 资产营运能力分析指标    7
2、 资产营运能力行业分析    10
（三） 盈利能力分析    10
1、盈利能力分析指标    10
2、盈利能力行业分析    13
（四）发展能力分析    13
1、发展能力分析指标    13
2、发展能力行业分析    15 包钢股份有限公司财务报告分析:http://www.youerw.com/kuaiji/lunwen_9564.html