| 论企业财务管理中的资产质量管理 |
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| 引用本文： | 刘杰.论企业财务管理中的资产质量管理[J].北京市经济管理干部学院学报,2003,18(4):8-13. |
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| 作者姓名： | 刘杰 |
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| 作者单位： | 北京经济管理干部学院,北京,100102 |
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| 摘 要： | 目前北京市有相当一部分国有工业企业在资产管理上存在很多问题 ,资产是企业生产经营的物质基础 ,是偿还债务、获取利润的物质保证 ,企业必须将资产质量管理作为企业财务管理的基础工作。企业的资产按其质量可以分成三类 :不能为企业带来未来经济利益的不良资产 ;能够为企业带来未来的经济利益 ,但是因某种原因暂时不能正常循环和周转的沉淀资产 ;既能够为企业带来未来的经济利益 ,又能够正常循环和周转的良性资产。作为企业的经营管理者 ,在企业的财务管理中应认真分析资产质量 ,分类管理。只有做到“家底清” ,才能在管理中处于主动位置 ,并防止决策失误。
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| 关 键 词： | 资产 不良资产 沉淀资产 良性资产 |
| 文章编号： | 1008-7222(2003)04-0008-06 |
| 修稿时间： | 2003年7月21日 |
On Assets Quality Control of Enterprise Financial Management |
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| LIU Jie.On Assets Quality Control of Enterprise Financial Management[J].Journal of Beijing Institute of Economic Management,2003,18(4):8-13. |
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| Authors: | LIU Jie |
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| Abstract: | At present there are a lot of problems in assets management of state-owned industrial enterprises in Beijing. Enterprise assets either are the material foundation of enterprise's production operation and the material guarantee for debt repaying as well as profit obtaining. So assets quality control must be considered as the foundation of enterprise financial management. The enterprise assets can be divided into three categories based on their quality: bad assts, subside assets and fine assets. Managers should analyze their assets quality seriously and manage them according to their categories in order to operate their business in a better position and avoid making wrong decisions. |
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| Keywords: | Assets Bad Assets Subside Assets Fine Assets |
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