DT煤业集团有限责任公司资产质量研究

发布时间：2018-01-12 00:09

本文关键词：DT煤业集团有限责任公司资产质量研究　出处：《河北大学》2013年硕士论文　论文类型：学位论文

【摘要】：2002年1月1号起在上市公司中执行的新会计准则强调了资产负债表的概念，淡化了利润表的概念，体现了综合收益的观念。会计准则的侧重点的改变倡导投资者和企业应该追求真实资产和负债条件下的净资产增加，重视企业的资产质量，而不是仅仅关注利润。作为企业的管理者在对资产进行管理的时候，要能区分哪些是优质资产，哪些是不良资产，对优质资产要充分利用，对不良资产要及时处置。所谓的区分就是对资产的质量进行评价，通过直观的量化，使管理者清晰准确的做出判断，再结合行业标准区分出优质资产和不良资产，并采取不同的管理方法，提高企业的效益，使企业有更好的发展前景。资产质量是分析资产在特定条件下为企业带来效益的能力及对企业未来发展的影响。对资产质量的评价是基于对企业基本情况和行业环境了解的基础上，通过分析资产的价值，进而了解企业资产的具体情况，更好的提高资产的使用率，创造更多价值。随着工业经济的不断发展，工业及电力部门在对煤炭的需求量上持续增多，我国的煤炭产量也在大幅增多，市场机制进一步完善。为了适应市场的需求，煤炭企业整合资源兼并重组，形成一批区域性大型煤炭化工企业，将煤炭开采、加工，销售变成一体化的发展格局。未来我国的煤炭需求量仍很大，而且煤炭作为重要的支柱能源资源，在我国的经济发展中具有战略性地位，煤炭企业必将为国民经济的高效快速发展做出巨大的贡献。随着兼并重组及一体化进程的发展，煤炭企业越做越大，资产数量及种类逐年增多，管理好这些资产成为管理者们当前首要关注的问题，故本文选取煤炭行业进行研究，通过分析煤炭企业的资产特征，建立适合煤炭企业的资产质量评价体系。本文根据资产质量的三个特性即相对性、时效性、层次性，结合煤炭行业的资产特征建立了煤炭行业资产质量评价体系。通过DT集团公司的资产质量案例分析，根据上市公司披露的财务报告结合建立的资产质量评价体系进行案例分析，结合行业其它企业的平均指标，找出不足提出改进意见。最后找出建立的资产质量评价体系的局限之处，并总结出建立资产质量评价体系的过程包括案例分析带给我们的启示。为了更全面、准确的分析数据，本文的案例分析采用了主成分分析法，利用的是spss软件，进行因素分析，将多个相关因素提炼成少数几个相互独立的公共因子，建立模型，为评价体系的建立提供了数据支持。本文通过分析我国煤炭企业所处的经济、社会、政治背景，建立一套适合其的资产质量评价体系，使管理者更加明确哪些资产属于优质资产，，哪些属于不良资产，创造更多的经济利益，也为企业未来的高效长久的发展奠定好基础。
[Abstract]:The new accounting standards of Jan . 1 , 2002 in the listed company emphasize the concept of balance sheet , the concept of profit statement and the concept of comprehensive income . The change of the focus of accounting standards advocates that investors and enterprises should pursue the net asset increase under the conditions of real assets and liabilities , pay attention to the assets quality of the enterprises , but not only pay attention to the profits . The quality of assets is the ability of analyzing assets to bring benefit to enterprises under special conditions and their impact on future development of enterprises . The evaluation of asset quality is based on the understanding of the basic situation and industry environment of enterprises . Based on the analysis of the value of the assets , further understanding of the specific circumstances of the assets of the enterprise , and the better utilization rate of the assets , and the creation of more value . With the development of industrial economy , the demand of coal is increasing , the coal production of our country is increased greatly , and the market mechanism is further improved . In order to meet the demand of the market , the coal enterprise integrates the resources and recombines to form a batch of regional large - scale coal chemical enterprises . With the development of the merger and reorganization and integration process , the coal enterprises will make great contribution to the high - efficiency and rapid development of the national economy . As the merger and reorganization and the integration process develop , the coal enterprises will make great contribution to the high - efficiency and rapid development of the national economy . Based on the three characteristics of asset quality , i.e . relativity , timeliness and hierarchy , the asset quality evaluation system of coal industry is established based on the asset characteristics of the coal industry . Based on the analysis of the case of the assets quality of the DT group company , the paper analyzes the case of the asset quality evaluation system established according to the financial report disclosed by the listed company , and finds out the shortcomings and puts forward the improvement opinions in combination with the average index of other enterprises in the industry . Finally , the limitations of the establishment of the asset quality evaluation system are found , and the process of establishing the asset quality evaluation system is summarized . In order to analyze the data more comprehensively and accurately , the main component analysis method is used in the case analysis in this paper , and the spss software is used to analyze the factors . Several related factors are abstracted into a few public factors which are independent of each other , and the model is established to provide data support for the establishment of the evaluation system . Based on the analysis of the economic , social and political background of coal enterprises in our country , a set of asset quality evaluation system is set up , which makes managers more clear which assets belong to high quality assets , which belong to non - performing assets , create more economic benefits , and lay a good foundation for the future development of enterprises .

【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.21

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