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资产是企业存在、盈利和发展的基础,企业质量最终取决于其资源(含资产)的质量。近几年来,无论是针对银行业还是上市公司,我国政府监管部门都一再强调要重视和关注资产质量及公司质量,并要求采取切实措施确保资产质量的提升,这说明资产质量研究具有重要的理论和现实意义。本期专题主要探讨了我国企业特别是大型国有上市公司的资产质量现状、企业不良资产的风险防范以及银行信贷资产质量监管等问题,通过剖析我国企业资产质量现状,分析其存在的主要问题与成因,并进而从法规完善、政府管制和企业管控等不同层面提出优化企业资产质量的有效路径与对策,希望对企业优化资产质量、提高经营绩效有所帮助。
Assets are the basis for the existence, profitability and development of an enterprise. The quality of an enterprise ultimately depends on the quality of its resources (including assets). In recent years, both for the banking industry and listed companies, our government regulators have repeatedly stressed the need to attach importance to and attention to asset quality and company quality and require practical measures to ensure the quality of assets to enhance, indicating that asset quality research has important theories And the real meaning. This issue focuses on the current situation of asset quality in our country’s enterprises, especially the large state-owned listed companies, the risk prevention of non-performing assets and the supervision of the quality of bank credit assets. By analyzing the current status of asset quality in China, the main problems and causes , And then from the laws and regulations, government control and corporate governance at different levels to put forward the optimization of corporate asset quality and effective ways to countermeasures in the hope that enterprises optimize the quality of assets, improve business performance and help.