西宁特钢并购重组前后经营状况分析

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ANALYSISOFTHEOPERATINGSTATUSOFXININGSPECIALSTEELMERGERSANDACQUISTIONS

Wang Chongcai Zou HongjunHuang Xinyu （School of Management，AnhuiScienceand Technology UniversityBengbu233O3o，China）

Abstract：By analyzing the financial data and operational capabilities，development capabilities，debt paying capabilities，and profitabilityofXining Special Steel mergers andacquisitions，as wellasconductingdetailedanalysis in terms of main businesscosts，production andsales volume，and average sales price of products，the result has indicated there are problemssuchasthe proportionof productioncosts isrelatively high，and the brand competitiveness needs to beimproved.Thearticle proposes measures such asstrengthening cost control，improving marketing capabilities， emphasizing technological innovation，and promoting green and sustainable development.The paper hopes to provide some inspiration and reference for the development of special steel enterprises.

Key words： Xining special steel; mergersand acquisitions;analysis ofoperation situation; financial analysis

0引言

特钢是高端制造业重要的基础材料，特钢企业发挥的重要作用将直接影响制造业的高质量发展水平。（剩余3903字）