近年来,我国正处在产业结构调整的重要时期,金融危机的爆发和影响,加快了产业结构调整的步伐。而从实际经营状况来看,我国钢铁企业尽管发展势头迅猛,但在财务状况和经营成果上仍与国际上最具竞争实力的企业存在一定差距,缺乏国际竞争力与有效的 In recent years, our country is in an important period of industrial restructuring. The outbreak and impact of the financial crisis have accelerated the pace of industrial restructuring. However, from the actual business conditions, despite the rapid development momentum of China’s iron and steel enterprises, but still in the financial position and operating results with the most competitive enterprises in the world there is a certain gap between the lack of international competitiveness and effective