电力企业资产负债率控制相关问题分析与建议  

Analysis and Recommendations on Asset-Liability Ratio Control of Electric Power Enterprise

作　　者：王学亮[1] 张磊[1] 娄欣轩[1] 王琳璘[1] 

机构地区：[1]国网能源研究院,北京100052

出　　处：《能源技术经济》2011年第7期1-4,共4页Electric Power Technologic Economics

摘　　要：电力企业资产负债率居高不下是国资委关注的重点之一,也是制约电力企业可持续发展的关键问题。探讨了资产负债率变化的内在规律,对资产负债率这一指标进行了深入解读,并提出了电力企业资产负债率的参考区间和控制资产负债率的建议,对于电力企业降低财务风险和财务负担具有重要参考意义。The prolonged high asset-liability ratio of electric power enterprises not only gives rise to SASAC＇s intensive attentions, but also stands in the way of sustainable development of electric power enterprises. In this paper, we discuss the inherent laws underlying the variation of asset-liability ratio, make an in-depth interpretation of the ratio, provide the reference intervals and recommend the method to control the ratio. This study will help to deepen the understanding of the asset-liability ratio and give electric power enterprises important reference to reduce financial risks and financial burden.

关 键 词：电力企业 资产负债率 财务管理 风险 带息负债率 

分 类 号：F275[经济管理—企业管理] TM715[经济管理—国民经济]