家电行业上市公司资产质量分析毕业论文.doc

毕业论文 （20_ _届） 家电行业上市公司资产质量分析 摘 要 资产质量是企业管理质量和公司治理质量的集中体现也是企业盈利能力的基础。资产质量的好坏，主要表现为资产的帐面价值与其变现价值或被进一步利用的潜在价值之间的差异上另外随着国内证券市场的不断发展上市公司资产质量信息的披露日益引起使用者的高度关注资产质量会计信息其使用者用以评价上市公司的资产真实状况的首选要素。上市公司的资产质量状况在一定程度上反映了企业的经营状况，是投资者进行决策的重要参考依据。以资产质量为基础来分析和预测企业持续发展的潜力至关重要 关键词：Abstract Asset quality is enterprise management quality and corporate governance quality, but also the embodiment of corporate profitability foundation. The stand or fall of asset quality, main show is assets with the book value of the cash value or be further use the difference between the potential value. In addition, with the continuous development of domestic stock market, the listed company asset quality information disclosed the increasingly drawn users high attention, asset quality of accounting information is used to evaluate the information users of listed companies preferred actual state assets elements. Reason is the assets quality condition listed company in a certain extent reflects the management of the enterprise status is important for investors to decision-making reference. This kind of household electrical appliance industry for manufacturing enterprise, the asset quality stand or fall directly affect the product production efficiency and quality, and thus a corporate earnings directly with the companys assets efficiency pegged at the asset quality as the basis for analysis and forecast of enterprise sustainable development potential is very important. Based on the little swan Co., LTD as an example and puts forward existence, validity, profitable, safety is a way to measure the basic characteristics of the enterprise capital quality, on this basis, make enterprise of indexes trend, which concluded that graphic analysis. Keywords: Asset quality; Risk; Characteristics; Evaluation index 目 录 1 资产质量研究的背景与意义 1 1.1 资产质量研究的背景 1 1.2 资产质量研究的意义 2 1.3 研究思路和方法 3 2 资产质量概述 4 2.1 资产质量的内涵 4 2.2 资产质量的特点 5 2.3 影响资产质量的内外部因素 5 3 上市公司资产质量评价指标体系的建立 6 3.1 企业资产质量评价指标体系建立的原则 6 3.2 资产存在性的含义及评价指标的选择 6 3.3 资产有效性的