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钢铁行业是中国国民经济的重要支柱产业,上下游关联性的行业多,本文通过分别选取钢铁行业中发展较好、一般、较差的上中下三个层次中比较具有代表性的公司进行资产负债的对比分析。从资产和负债各科目对比可以清晰看出三个层次公司各自的优势和劣势,能够给公司和整个钢铁行业即将实施的改善计划提供了比较明确的目的性。
The iron and steel industry is an important pillar industry of China’s national economy and there are many industries that are related to the upstream and downstream industries. In this paper, by selecting the representative companies in the steel industry which are relatively well-developed, generally-poor and relatively poor, respectively, Comparative Analysis of Liabilities. A comparison of assets and liabilities shows clearly the strengths and weaknesses of each of the three levels of companies and provides a clearer rationale for the forthcoming improvement program for the company and the steel industry as a whole.