摘 要随着国家经济政策的不断变化，钢材价格不断下降导致钢铁行业出现资产负债率过高，融资困难等情况，因此可以看出，在钢铁行业产能过剩的经济环境下钢铁企业面临着非常多的压力和风险。由于钢铁行业对资金的需求是非常大的。只靠自身的资金来支持整个企业的经营运转几乎是不可能完成的事情。因此，整个钢铁行业想要继续发展，就不得不借助负债经营的力量。负债经营是钢铁企业现阶段运营的主要特点，同时具备降低资本成本和杠杆效应等其他方面的优势，但是企业在利用负债经营运营的同时也会面临一些风险，因此，企业要长久发展，就必须利用各种方法控制住风险的发生。本文以鞍钢集团为代表企业，通过对鞍钢集团各项财务指标进行分析。找出鞍钢集团负债经营过程中存在哪些问题，因为这些问题使企业在生产经营的过程中面临了哪些风险，企业应该如何应对风险以及在处理风险时有哪些不足并提出了相应的改进措施以及对鞍钢集团如何完善对负债经营风险的控制方面提出了几点建议。关键词：负债经营；风险控制；控制措施；财务杠杆效应AbstractWith the constant change of national economic policy， of falling steel prices led to the steel industry in asset-liability ratio is too high， the financing difficulties， etc.， so you can see， in the iron and steel industry overcapacity under the economic environment of the iron and steel enterprises faced with a lot of pressure and risk. [2] the demand for capital in the steel industry is very large. It is almost impossible to support the operation and operation of the whole enterprise only with their own funds. Therefore， the entire steel industry must rely on the power of debt management to continue to develop. Indebtedness is the main feature of iron and steel enterprises at present operations and reduce the cost of capital and leverage effect and other advantages， but the operation of the enterprises in the use of debt management will also face some risk， therefore， the enterprise to develop for a long time， you must use various methods ...
