Study On The Financial Effect Of China International Marine Containers Company’s Disposal Of Non-performing Assets

Non-performing assets have greatly hindered the development of the enterprise,which will reduce the overall asset quality of the enterprise,cause non-objective evaluation of performance,and reduce the company’s operating efficiency.Enterprises should pay attention to the problem of non-performing assets,choose appropriate disposal methods and improve disposal efficiency,so as to improve asset quality,optimize asset structure,and ensure long-term healthy development of the enterprise.As a leading company in the container market,CIMC Group has a more serious problem with its non-performing assets.In addition,CIMC Group has adopted various methods such as asset securitization,debt restructuring,asset divestiture,and litigation recovery to flexibly dispose of non-performing assets,which has a strong representation.Therefore,this article uses CIMC Group as an example to study the financial effects of non-performing asset disposal.The paper first introduces the basic situation of CIMC Group and the current status of the Group’s non-performing assets;then it summarizes the specific measures of the Group’s disposal of non-performing assets in recent years;then it adopts CIMC Group from three aspects of financial cost,financial indicators and financial risks Three methods to analyze the obstacles encountered in the process of disposing of non-performing assets and their impact on the financial situation.Among them,in the analysis of financial indicators,specific analysis of the different methods on the solvency,profitability,operating ability and development ability of CIMC Group The impact.On this basis,the paper mainly draws the following conclusions: CIMC Group has the largest proportion of bad debts,so companies should strengthen the management of accounts receivable and improve the recovery efficiency of accounts receivable;It can enhance the short-term debt repayment ability,thereby alleviating the short-term debt repayment pressure of the enterprise;obtain the applicable conditions of the three methods of asset securitization,lawsuit recovery and debt restructuring,and when disposing of non-performing assets,we must learn to use the administrative power of the local government..Finally,it provides suggestions for the disposal of non-performing assets.Mastering the impact of various non-performing asset disposal methods on financial effects is a prerequisite for proper selection of non-performing asset disposal methods.It is hoped that the research results of this article can provide a reference for related companies to implement non-performing asset disposal.