本文關(guān)鍵詞：DT煤業(yè)集團(tuán)有限責(zé)任公司資產(chǎn)質(zhì)量研究　出處：《河北大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 資產(chǎn)質(zhì)量 煤炭行業(yè)資產(chǎn)質(zhì)量評(píng)價(jià)體系 主成分分析 改進(jìn)意見(jiàn)

【摘要】：2002年1月1號(hào)起在上市公司中執(zhí)行的新會(huì)計(jì)準(zhǔn)則強(qiáng)調(diào)了資產(chǎn)負(fù)債表的概念，淡化了利潤(rùn)表的概念，體現(xiàn)了綜合收益的觀念。會(huì)計(jì)準(zhǔn)則的側(cè)重點(diǎn)的改變倡導(dǎo)投資者和企業(yè)應(yīng)該追求真實(shí)資產(chǎn)和負(fù)債條件下的凈資產(chǎn)增加，重視企業(yè)的資產(chǎn)質(zhì)量，而不是僅僅關(guān)注利潤(rùn)。作為企業(yè)的管理者在對(duì)資產(chǎn)進(jìn)行管理的時(shí)候，要能區(qū)分哪些是優(yōu)質(zhì)資產(chǎn)，哪些是不良資產(chǎn)，對(duì)優(yōu)質(zhì)資產(chǎn)要充分利用，對(duì)不良資產(chǎn)要及時(shí)處置。所謂的區(qū)分就是對(duì)資產(chǎn)的質(zhì)量進(jìn)行評(píng)價(jià)，通過(guò)直觀的量化，使管理者清晰準(zhǔn)確的做出判斷，再結(jié)合行業(yè)標(biāo)準(zhǔn)區(qū)分出優(yōu)質(zhì)資產(chǎn)和不良資產(chǎn)，并采取不同的管理方法，提高企業(yè)的效益，使企業(yè)有更好的發(fā)展前景。 資產(chǎn)質(zhì)量是分析資產(chǎn)在特定條件下為企業(yè)帶來(lái)效益的能力及對(duì)企業(yè)未來(lái)發(fā)展的影響。對(duì)資產(chǎn)質(zhì)量的評(píng)價(jià)是基于對(duì)企業(yè)基本情況和行業(yè)環(huán)境了解的基礎(chǔ)上，通過(guò)分析資產(chǎn)的價(jià)值，進(jìn)而了解企業(yè)資產(chǎn)的具體情況，更好的提高資產(chǎn)的使用率，創(chuàng)造更多價(jià)值。 隨著工業(yè)經(jīng)濟(jì)的不斷發(fā)展，工業(yè)及電力部門(mén)在對(duì)煤炭的需求量上持續(xù)增多，我國(guó)的煤炭產(chǎn)量也在大幅增多，市場(chǎng)機(jī)制進(jìn)一步完善。為了適應(yīng)市場(chǎng)的需求，煤炭企業(yè)整合資源兼并重組，形成一批區(qū)域性大型煤炭化工企業(yè)，將煤炭開(kāi)采、加工，銷(xiāo)售變成一體化的發(fā)展格局。未來(lái)我國(guó)的煤炭需求量仍很大，而且煤炭作為重要的支柱能源資源，在我國(guó)的經(jīng)濟(jì)發(fā)展中具有戰(zhàn)略性地位，煤炭企業(yè)必將為國(guó)民經(jīng)濟(jì)的高效快速發(fā)展做出巨大的貢獻(xiàn)。隨著兼并重組及一體化進(jìn)程的發(fā)展，煤炭企業(yè)越做越大，資產(chǎn)數(shù)量及種類(lèi)逐年增多，管理好這些資產(chǎn)成為管理者們當(dāng)前首要關(guān)注的問(wèn)題，故本文選取煤炭行業(yè)進(jìn)行研究，通過(guò)分析煤炭企業(yè)的資產(chǎn)特征，建立適合煤炭企業(yè)的資產(chǎn)質(zhì)量評(píng)價(jià)體系。 本文根據(jù)資產(chǎn)質(zhì)量的三個(gè)特性即相對(duì)性、時(shí)效性、層次性，結(jié)合煤炭行業(yè)的資產(chǎn)特征建立了煤炭行業(yè)資產(chǎn)質(zhì)量評(píng)價(jià)體系。通過(guò)DT集團(tuán)公司的資產(chǎn)質(zhì)量案例分析，根據(jù)上市公司披露的財(cái)務(wù)報(bào)告結(jié)合建立的資產(chǎn)質(zhì)量評(píng)價(jià)體系進(jìn)行案例分析，結(jié)合行業(yè)其它企業(yè)的平均指標(biāo)，找出不足提出改進(jìn)意見(jiàn)。最后找出建立的資產(chǎn)質(zhì)量評(píng)價(jià)體系的局限之處，并總結(jié)出建立資產(chǎn)質(zhì)量評(píng)價(jià)體系的過(guò)程包括案例分析帶給我們的啟示。 為了更全面、準(zhǔn)確的分析數(shù)據(jù)，本文的案例分析采用了主成分分析法，利用的是spss軟件，進(jìn)行因素分析，將多個(gè)相關(guān)因素提煉成少數(shù)幾個(gè)相互獨(dú)立的公共因子，建立模型，為評(píng)價(jià)體系的建立提供了數(shù)據(jù)支持。 本文通過(guò)分析我國(guó)煤炭企業(yè)所處的經(jīng)濟(jì)、社會(huì)、政治背景，建立一套適合其的資產(chǎn)質(zhì)量評(píng)價(jià)體系，使管理者更加明確哪些資產(chǎn)屬于優(yōu)質(zhì)資產(chǎn)，，哪些屬于不良資產(chǎn)，創(chuàng)造更多的經(jīng)濟(jì)利益，也為企業(yè)未來(lái)的高效長(zhǎng)久的發(fā)展奠定好基礎(chǔ)。
[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 .

【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F275;F426.21

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