摘要：隨著市場競爭的日趨激烈，提高企業的經營績效和盈利能力成為企業的當務之急，調整和優化資產結構是一項重要途徑。企業經營活動的開展需要運用各項資產，資產是企業正常經營的物質基礎，同時也是企業發展的根本保證。資產結構是否合理，不僅影響企業日常的生產經營，同時還影響著企業今后的發展、市場競爭力的提高以及盈利能力的增強。

　　　本文首先采用文獻研究的方法，通過對收集到的文獻資料進行歸納分析，對資產結構及相關內容有了初步的了解。然后采用描述性研究法，分析了資產結構的含義和影響資產結構的內外部因素，并指出了我國工業企業資產結構存在的問題。最后，采用個案研究和統計分析的方法，對安陽鋼鐵股份有限公司的實際數據進行統計，根據統計結果對企業資產結構的現狀進行了分析，在此基礎上指出企業資產結構的問題，并針對各個問題提出了一些優化對策。

關鍵詞  資產結構；存在問題；對策

Abstract：With the increasingly fierce market competition, improve business performance and profitability of a business imperative, adjust and optimize the asset structure is an important way. Business activities require the use of each asset, the asset is the material basis of normal business, but also the fundamental guarantee of enterprise development. The asset structure is reasonable, not only affect the day-to-day production and operation of enterprises, but also affect the future development of enterprises, improve market competitiveness and profitability enhancement.

　　　First of all, this article uses the method of literature research, by means of inductive analysis the information from the literature, have a preliminary understanding of the structure of assets and related content. Then using the method of descriptive research, put forward the meaning of the asset structure and Internal and external influencing factors of the asset structure, and pointed out the existing problems in assets structure of China's industrial enterprises. Finally, using the method of case study and statistical analysis, this article counts the actual data statistics Anyang Iron & Steel Co., Ltd, analyzes the current situation of the asset structure of this company, point out the problems and optimization measures of asset structure.

Key words   Asset structure   The problems   Countermeasures