资产质量评价探析

资产质量之优劣,对企业资产运营效率、经营成果等多方面都有较大影响.准确评价企业资产质量,可以使企业了解资产在配置、管理和耗费等方面的现状.一般而言,评价企业资产质量可以从以下五个方面来进行.即:资产规模的适应性、结构的均衡性、流动性、盈利性、安全性.同时在资产质量评价的过程中,应该注意资产评价的原则、各要素之间的内在联系及资产的成长性三个方面的问题.

A Probe into the Evaluation on Enterprise's Assets Quality

The superiority and inferiority of the assets quality has a great influence on the capital operation and achievements of an enterprise. A proper evaluation on the assets quality of an enterprise can offer a status quo of its allocation, management and consumption in property. In general, the evaluation can be performed in five aspects, namely, adaptability of the property scale, balance of structure, liquid assets, profit and safety. Meanwhile, we should pay attention to the principle of property evaluation, the inner connection among all fac-tors and its growth in the evaluation.