摘要：随着市场竞争的日趋激烈，提高企业的经营绩效和盈利能力成为企业的当务之急，调整和优化资产结构是一项重要途径。企业经营活动的开展需要运用各项资产，资产是企业正常经营的物质基础，同时也是企业发展的根本保证。资产结构是否合理，不仅影响企业日常的生产经营，同时还影响着企业今后的发展、市场竞争力的提高以及盈利能力的增强。

　　　本文首先采用文献研究的方法，通过对收集到的文献资料进行归纳分析，对资产结构及相关内容有了初步的了解。然后采用描述性研究法，分析了资产结构的含义和影响资产结构的内外部因素，并指出了我国工业企业资产结构存在的问题。最后，采用个案研究和统计分析的方法，对安阳钢铁股份有限公司的实际数据进行统计，根据统计结果对企业资产结构的现状进行了分析，在此基础上指出企业资产结构的问题，并针对各个问题提出了一些优化对策。

关键词  资产结构；存在问题；对策

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