摘要：从2012年开始，由于全球整体经济形势逐步变差，出现了产能过剩现象，加之市场环境带来的负面作用，我国钢铁行业呈现出前所未有的巨大亏损，经济效益不好。“十三五”将供给侧结构性改革作为推进国内经济发展的主要手段，这也是迎合宏观经济背景的必要措施。供给侧结构性改革包含五项任务，分别是：保护产能、降低成本、消化库存、补充短板、去杠杆化。钢铁行业是供给侧结构性改革的重点落实行业，在未来，我国钢铁行业的发展将与改革的成效密切相关。但是，这一改革究竟能否拯救钢铁行业的低迷困境，钢铁行业对比以前其财务指标是否出现改变？企业财务管理制度面对此种行业形势是否需要调整？本文通过剖析案例具体研究了上述各项问题。

本文对供给侧结构性改革的概念进行深度阐释，结合国内外有关学者对财务管理作出的有关理论，其次对供给侧结构性改革下较典型的十家钢铁上市公司分别在2015-2017三年间的财务指标通过比较，然后联系实际情况，探讨整个钢铁行业在供给侧结构性改革背景下财务管理存在的问题、原因以及建议策略，然后剖析典型的案例公司一一河钢集团从2015年后的财务管理创新，在“三去一降一补”方面采取的措施，最后得出结论与展望。

关键词： 供给侧结构性改革；钢铁行业；财务管理

Financial management analysis of steel industry under supply-side reform

Abstract:Since 2012, because of the global economy as a whole situation gradually become worse, the phenomenon of excess production capacity, combined with the market environment of negative effect, China's steel industry presents the unprecedented huge losses, bad economic benefit. The "13th five-year plan" of the communist party of China (CPC) is the main means to promote domestic economic development, which is also a necessary measure to cater to the macroeconomic background. The supply-side structural reform consists of five tasks: protecting capacity, reducing costs, absorbing inventory, supplementing short boards and deleveraging. The steel industry is the focus of the supply-side structural reform. In the future, the development of China's steel industry will be closely related to the reform. But will this reform save the steel industry's woes, and whether the steel industry has changed its financial indicators before? Does the enterprise financial management system need to adjust to this kind of industry situation? In this paper, the above problems are studied through the case study.

In this paper, the supply side in-depth interpretation of the concept of institutional reform, combined with relevant domestic and foreign scholars to the financial management of related theory, secondly on the supply side structural reform under the typical ten listed steel companies in three years from 2015 to 2017 financial index through the comparison, and then contact the actual situation, to explore the whole steel industry on the supply side structural reform under the background of the financial management problems, reasons and suggest strategies, and then analyze the typical case - river steel group financial management innovation from 2015 years later, in the "three to one drop one fill in" the measures, finally come to the conclusion and prospect.

Key words:  Supply-side reform; Steel industry; The financial management

目录

一、绪论 1

（一） 研究目的与意义 1

1、 研究目的 1

2、 研究意义 1

（二） 国内外研究发展现状综述 2

1、 我国钢铁行业供给侧改革的相关研究 2

2、 企业财务管理相关研究 2

（三） 主要研究内容与方法 3

1、 研究内容 3

2、 研究方法 3

二、相关理论基础 5

（一） 供给侧结构性改革概述 5

1、 供给侧结构性改革的概念 5