宝山钢铁股份有限公司属于贸易型企业，主要业务是钢材贸易，经营活动比较单

Baoshan Iron & Steel Co., Ltd. is a trade-oriented enterprise. Its main business is steel trading, and its business activities are relatively simple. It involves only two profit-making activities such as product sales and investment real estate. Its current assets mainly include: monetary funds, bills receivable, accounts receivable, prepayments, other receivables and inventories. Its current liabilities mainly include: accounts payable, advance receipts, employee payable, taxes and other payables. Baoshan Iron & Steel Co., Ltd. ’s inadequate management of working capital has resulted in an unreasonable working capital structure of the company. Combining the company ’s financial statements in 2016, 2017 and 2018, the company ’s current assets in 2016, 2017 and 2018 respectively The changes of elements were analyzed.

Baoshan Steel Co. , Ltd. belongs to a trade-oriented enterprises, the main business is steel trade, business activities are relatively single, only involving product sales and investment real estate two profit-making activities. Its current assets include: monetary funds, notes receivable, accounts receivable, advances, other receivables and inventory. Its current liabilities mainly include: accounts payable, advance payments, employees' compensation payable, taxes payable, other payables. The inadequate working capital management of Baoshan Steel Co., Ltd. has resulted in an unreasonable working capital structure, and in conjunction with the company's financial statements for 2016, 2017 and 2018, the company's current assets in 2016, 2017 and 2018 have been analyzed.

Baoshan Iron and Steel Co., Ltd. is a trade-oriented enterprise. Its main business is steel trade, and its business activities are relatively single. It only involves two profit-making activities: product sales and investment real estate. Its current assets mainly include: monetary capital, notes receivable, accounts receivable, prepayment, other receivables and inventory. Its current liabilities mainly include: accounts payable, prepayment, payroll payable, taxes payable and other payables. The working capital management of Baoshan Iron and Steel Co., Ltd. is not in place, resulting in the unreasonable working capital structure of the company. Combined with the financial statements of the company in 2016, 2017 and 2018, the changes of various elements of the company's current assets in 2016, 2017 and 2018 are analyzed respectively.