On Non-performing Assets Disposition Of SZ Group

State-owned enterprises are the lifeblood of the national economy,occupy the dominant position of China’s economy.But in recent years,the domestic economy has been further prosperous,and state-owned enterprises have developed rapidly.The internal non-performing assets also show a rapid growth trend.The non-performing assets that have been generated and left by the enterprise will not only hinder its normal internal operation,reduce the operating efficiency of the company,but also affect the development of the important business of the company and the pace of state-owned enterprise reform.The importance of the issue of non-performing assets is not only the planning of China’s economic transition,the improvement of asset quality requirements,but also the effective implementation of the reform of state-owned enterprises to promote China’s sustained,healthy and orderly development of the industry has significant practical significanceSZ Group as a nineties established state-owned enterprises,its subordinate enterprises operating a wide range,involving more areas,with a certain scale and the development of more mature.With the gradual expansion of business and scope,SZ Group in the development process of the accumulated problems are gradually exposed,some non-performing assets continue to hinder the development and growth of enterprises.Long-term accounts receivable,unreported inventory,inefficient investment without income and other different forms of non-performing assets to a certain extent affected the development process of SZ Group,so as soon as possible disposal of non-performing assets is SZ Group development needs to be resolved.This article first describes the concept of non-performing assets,and classification of non-performing assets.This paper analyzes the causes situation of state-owned non-performing assets in combination with the theory of asset combination and the theory of "ice effect",and introduces the experience of foreign non-performing assets and the disposal of non-performing assets of state-owned enterprises.Based on the example of SZ Group,this paper analyzes the causes of non-performing assets of SZ Group on the basis of defining the concept of non-performing assets and classifying them,and expounds the current situation of non-performing assets of SZ Group,puts forward the proposal of SZ Group ’s disposal bad assets,Countermeasure of asset formation.