兵团工业企业资产质量研究  

A Study of the Asset Quality of XPCC Industrial Enterprises

作　　者：郭桂花[1] 刘明亮[1] 

机构地区：[1]石河子大学经济与管理学院,新疆石河子832003

出　　处：《石河子大学学报（哲学社会科学版）》2011年第4期17-22,共6页Journal of Shihezi University(Philosophy and Social Sciences)

基　　金：兵团第二次全国经济普查重点研究课题"兵团企业财务状况质量研究"(兵经普办发[2011]2号)

摘　　要：资产质量是研究财务状况质量的重要组成部分,它影响着利润质量和可持续发展能力,对企业的发展至关重要。该文从资产经营状况、资产经营效率、资产经营风险等方面对兵团工业企业资产质量进行横向和纵向比较,分析出兵团各师工业资产质量状况,提出兵团工业企业应通过优化资产结构,扩大固定资产投资;发挥财务杠杆效应,严控经营风险;加强法制建设;提高资产运营效率及增强企业内部管理等措施,进一步改善资产质量。The quality of assets is an important component of the study of the quality of financial condi- tions. It affects the profit quality and the ability of sustainable development. From the asset manage- ment conditions, asset management efficiency and asset management risks etc, this paper makes a hori- zontal and vertical comparison of the industrial asset quality, find the situation of the industrial asset quality of the divisions of XPCC, put forward the opinion that industrial enterprises should optimize the asset structure, and further expand the investment of fixed assets; play a financial leverage effect, and control business risks; strengthen the legal system; improve asset management efficiency and enhance internal management and other measures to improve asset quality.

关 键 词：兵团 工业企业 资产质量 

分 类 号：F406.72[经济管理—产业经济]