The Research And Evaluation On Assets Quality Of AK Company

With the weak recovery of the world economy and the decline in the total volume of trade,the passenger vehicle industry is facing enormous challenges,which put forward higher requirements on the on the company's operational capabilities.At present,China's economic growth is slowing down and the industry is being tightened.Meanwhile,in the face of new energy subsidy policy tightening,and the advantages of high-speed rail,private cars and other alternatives are obvious,the external environment of China's new energy bus industry is becoming more and more complex.Under such circumstances,It is increasingly important to improve the quality of corporate assets.Assets are the basis for enterprise daily operations,and are important resources to support sustainable development of enterprises and to ensure their profitability.The quality of assets is related to the survival and future development of enterprises,and is an important criterion for evaluating the comprehensive strength of enterprises.In 2017,the overall decline in sales volume of the passenger car industry,AK company's operating conditions are not optimistic.The sales volume dropped by 14%in that year,and the operating revenue dropped by 18.25%,resulting in a serious loss.Nowadays,in addition to complex and ever-changing business conditions,AK company's internal management also has many shortcomings.acing the unoptimistic development situation,it has become an urgent task for AK to study and improve the asset quality.This paper consists of six parts.Based on the basic theories of accounting and financial management,the paper combines theoretical research and case analysis to study the asset quality of AK and propose improvements.The first part puts forward the research background and significance,and combs the research results of asset quality and asset quality evaluation at home and abroad,and points out the research ideas and innovation points of this paper.The second part elaborates the basic concepts such as assets,asset quality,asset quality evaluation and core competitiveness,zero defect management,and sustainable development.The third part introduces the basic situation of AK company and the status of AK company asset quality.The fourth part evaluates the asset quality of AK company through vertical and horizontal comparison.The fifth part puts forward relevant countermeasures and suggestions for the shortcomings of AK company's asset quality.The last part summarizes this article,and looks forward to the future development of asset quality and points out the shortcomings of this paper.The innovation of this paper is to analyze the external Influencing factor of asset quality from the macro policy,industrial environment by qualitative analysis,and to analyze the overall quality and individual quality of asset quality by quantitative analysis.The macro and micro are combined to analyze the overall quality of asset quality.According to the theoretical basis,an asset quality evaluation system in line with the specific situation of the company is constructed.AT the same time,AK company is compared with other enterprises in the industry to analyze their advantages and disadvantages.Finally,some Suggestions are put forward to solve the problems of asset quality found in the process of analysis.