新钢股份经营模式变动对盈利能力的影响
The Impact of the Change of Share Management Mode on the Profitability of Xingang

近年来，随着国家供给侧改革的政策影响，钢铁行业的发展呈现逐步向好的态势，在这种形势下，一些钢铁企业受到影响，而在众多的钢铁企业中，新钢股份的流动资产占总资产的比重逐年递增，在2013年后由重资产企业转变成轻资产企业，且有向轻资产转型的趋势，本篇论文对新钢股份在其股权变化、业务外包和应收账款等方面去发现新钢股份经营模式变动对公司盈利模式的影响。
In recent years, with the policy influence of the national supply-side reform, the development of the iron and steel industry has gradually improved. Under this situation, some iron and steel en-terprises have been affected. Among many iron and steel enterprises, the proportion of the current assets of Xingang shares in total assets has increased year by year. After 2013, the heavy assets enterprises have been transformed into light assets enterprises, and some of them have become light assets. In the trend of transformation, this paper finds out the influence of the change of Xinyu Iron and Steel’s stock management mode on the company’s profit model in the aspects of stock ownership change, business outsourcing and accounts receivable.