对南钢股份被并购重组的启示

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摘 要：我国钢铁企业数量众多，但集中度一直处于较低水平，制约了我国钢铁行业的高质量发展。在进行经营状况和财务分析的基础上，对南钢股份被并购重组进行了思考，最后对钢铁企业如何优化并购重组提出建议。

关键词：钢铁行业；并购重组；财务分析

ENLIGHTENMENT FROM THE MERGER AND REORGANIZATION OF NANGANG

Yuan Xinyi1    Zhang Wenling2

（1.School of Finance and Economics， Anhui University of Science and Technology    Bengbu    233000，China;

2.Golden Credit Rating International Co.， Ltd.    Beijing    100073，China）

Abstract：There are a large number of steel enterprises in China， but the concentration has been at a low level， which restricts the high-quality development of China's steel industry. Based on the analysis of operation and finance， this paper thinks about the merger and reorganization of Nangang. Finally， this paper puts forward some suggestions on how to optimize the merger and reorganization of iron and steel enterprises.

Key words： iron

1    南钢股份概况

南钢股份主营业务是打造钢铁新材料为核心的相互赋能、复合成长的产业链生态圈，聚焦产业发展和价值增长，主要产品有先进制造基础零部件用钢制造、高技术船舶及海洋工程用钢加工、先进轨道交通用钢加工。（剩余3418字）