华盛木业资产结构优化研究

发布时间：2019-03-11 09:06

【摘要】：资产结构是指资产内部各组成部分之间的比例关系。企业管理者将筹集进来的资金,按照一定的生产目的,将资金投资到各项资产,组成了企业的资产结构,研究企业的资产结构可以帮助企业将来在做投资决策时,做出一些参考,提高企业的投资收益。充分发挥各项资产的价值,提高资产使用效率,实现企业各项资产价值的最高效益化,是企业生产经营活动的最终目标。任何一个企业的资产结构都会涉及到其经营理财的收益和风险,如果极其不合理,将会影响到企业的收益,甚至危害企业的生存与发展。华盛木业是一家木业制造民营企业,对其资产结构进行研究,不仅有助于该企业优化资产结构,而且也能够为同行业其他企业提供了参考和借鉴。本文以风险收益均衡原则、现代资产组合理论作为分析依据,本着优化企业资产结构的目的,分析华盛木业资产结构存在的问题,并提出相应的改进建议。首先,本文总结了当今国内外学者们对于资产结构的研究成果,随后,本文从企业主要资产占总资产比重、资产结构与资本结构的对称性和收益能力三个方面对华盛木业的资产结构进行分析,经过分析,华盛木业的资产结构不够合理,提出了相应的资产结构优化建议。最后,概述了对华盛木业资产结构的研究结论,说明了本文研究的不足,并对未来学者们对于资产结构的研究提出展望。本文研究认为,华盛木业最主要的问题是企业的固流结构不合理,这说明该企业在资产管理和投资效率方面存在问题,因此,本文认为华盛木业应该注重对资产管理的力度,提高资产利用效率。
[Abstract]:Asset structure refers to the proportional relationship between the components of the asset. Enterprise managers will raise funds to invest in various assets according to certain production purposes, forming an enterprise's asset structure. Studying the asset structure of an enterprise can help enterprises make investment decisions in the future. Make some reference to improve the investment return of the enterprise. To give full play to the value of various assets, improve the efficiency of asset use, and realize the highest efficiency of the value of each asset is the ultimate goal of the production and operation activities of the enterprise. The asset structure of any enterprise will be related to the income and risk of financial management. If it is extremely unreasonable, it will affect the income of the enterprise and even endanger the survival and development of the enterprise. Huasheng wood industry is a private enterprise of wood manufacturing. The research on its asset structure is not only helpful to optimize the asset structure of the enterprise, but also can provide reference and reference for other enterprises in the same industry. Based on the principle of equilibrium of risk and income and the theory of modern portfolio, this paper analyzes the problems existing in the asset structure of Huasheng Wood Industry and puts forward some suggestions for its improvement in order to optimize the asset structure of enterprises. First of all, this paper summarizes the current domestic and foreign scholars on the asset structure of the research results, then, this article from the main assets of enterprises to the proportion of total assets, This paper analyzes the asset structure of Huasheng wood industry in three aspects: the symmetry of the asset structure and the capital structure and the income ability. Through the analysis, the asset structure of the Huasheng wood industry is not reasonable enough, and the corresponding suggestions for the optimization of the asset structure are put forward. Finally, this paper summarizes the conclusion of the research on the asset structure of Huasheng wood industry, explains the deficiency of this research, and puts forward the prospect of the future research on the asset structure of Huasheng wood industry. This paper thinks that the main problem of Huasheng wood industry is that the solid flow structure of the enterprise is unreasonable, which shows that the enterprise has problems in asset management and investment efficiency. Therefore, this paper thinks that Huasheng wood industry should pay attention to the strength of asset management, and this paper thinks that Huasheng wood industry should pay attention to the strength of asset management. Improve the efficiency of asset utilization.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.88;F406.7

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