Study On The Optimization Of Asset Quality Of H Company

The new enterprise accounting standards begin to emphasize the view of assets and liabilities and measure the benefit of the enterprise from the perspective of assets and liabilities,and the relationship between the business performance and the quality of the assets becomes particularly close.Similarly,for paper enterprises,the quality of their assets to a large extent affects the survival and development of the enterprise itself.With the increasing popularity of environmental awareness,the competition is increasingly fierce and the market environment is becoming more complex.H if the Paper Co wants to be invincible in the competition,it must be based on its own actual situation,constantly discover the problems existing in the quality of its own assets,and take pertinent optimization measures.The article takes the H Paper Co as the research object.First,it introduces the existing research theories of asset quality at home and abroad,including the meaning of asset quality,the characteristics of asset quality and the evaluation index system of asset quality,and selects the asset quality evaluation index of paper enterprises to evaluate the assets quality status of the H Paper Co.Then,it describes the financial situation,operation status and industry development of H Paper Co.Furthermore,using the longitudinal comparison method,the property quality,the quality of turnover,the available quality and the profit quality of the H Paper Co in the last 3 years are evaluated,and the nine dragon paper industry,which is the leading enterprise in the paper industry,is selected as the benchmarking of the horizontal comparison.The asset impairment is found through the index calculation and the horizontal longitudinal analysis.In recent 3 years,the ratio of the turnover rate and the stock turnover rate is increasing,but there is a certain distance compared with the benchmarking enterprises;the rate of operating profit is very large in the past three years,even some abnormal,and the gap is very wide compared with the benchmarking enterprises;in addition,the total asset return rate,The return rate of operating assets,especially the rate of return on investment,has declined in recent 3 years,and is obviously inferior to the benchmarking enterprises.This series of indicators indicates poor quality of H Paper Co assets.Then,the article analyzes the poor quality of H Paper Co assets.Finally,the corresponding suggestions are put forward for the optimization of H Paper Co asset quality.Based on the research on the quality of H Paper Co assets,this paper makes the following conclusions:(1)The quality of the assets of the paper industry and paper industry is getting worse and worse,the competitiveness of the enterprises is declining,and some even on the verge of bankruptcy.Therefore,the assets quality of the paper industry enterprises should be strengthened.(2)H Paper Co is not very good in terms of asset existence quality,turnover quality,earned quality and profitability quality.(3)To optimize the assets quality of H Paper Co,we must start with four aspects: controlling the scale of bad assets and optimizing the structure of assets;introducing ABC classification and improving the accuracy of prediction to standardize the management of inventory;strengthening the liquidity of assets,investing and financing prudently,improving the ability of asset acquisition,and ensuring the normal hematopoiesis function.