Research On Asset Quality Evaluation Of Company A

The development of enterprises cannot be achieved without the optimization of financial management.In the changing internal and external environment of enterprises,how to further consider the internal and external environmental factors and realize the sound optimization of enterprise asset quality is an important content for enterprises to carry out transformation and development in the new era and overcome the fluctuation of internal and external environment.As the asset quality of enterprises is the core factor of production redevelopment of enterprises,the optimization of enterprise asset quality management can ensure that enterprises can survive the sharp fluctuations of macro economy smoothly and obtain the competitive opportunities.Therefore,vigorously promoting the improvement of enterprise asset quality management efficiency,and promoting the optimization of enterprise asset management and corporate structure governance will be the cornerstone to boost the innovation and development of enterprises and realize the continuous continuation of endogenous growth power of enterprises.According to the White Paper on Reform and Development of China’s NPL Industry in 2022 released by White Paper on Industry Reform and Development,the overall scale of China’s NPL industry in 2021 is about 5.88 trillion yuan,an increase of 670 billion yuan compared with 2020,with a year-on-year growth of12.86%.It can be seen that if an enterprise wants to achieve stable and long-term development,it must improve asset quality management,fully analyze asset management indicators,and realize the reorganization and reconstruction of asset management framework.Only in this way can an enterprise really play its due growth efficiency and promote its longterm and stable development.Under the background of the above research,based on the theory of asset quality,this paper selects the case company A as the research object.In addition,by collating and studying relevant domestic and foreign literature,with the help of literature research method and case study method,with the asset quality optimization of Company A as the research topic,systematic and comprehensive discussion on the asset quality of the enterprise is carried out.This paper holds that the concept of asset quality should be defined from the perspective of the system,with the financial perspective as the entry point,to judge the quality of the asset structure of the system and the overall asset characteristics.From this perspective,asset quality is more about taking the stability,liquidity and realization of assets as a unified whole from the perspective of systematic integrity,and judging the size,robustness and merits of assets through financial indicators.Meanwhile,through the collaborative combination of these indicators,Construct diversified asset representation symbols to promote the enterprise to realize the combination of value-added and optimal development of assets.Finally,the paper concludes that Company A still has some problems in asset quality management,such as a high proportion of non-performing assets,poor asset liquidity,cash flow difficulties and poor profitability stability.In view of these defects,We can carry out comprehensive reform and improvement from the aspects of controlling the scale of non-performing assets,optimizing the asset structure,enhancing the liquidity of assets,prudently investing and financing,improving the internal control and management,improving the profitability of assets,and ensuring the normal hematopoietic function.Through these studies,this paper has conducted A three-dimensional in-depth exploration of Company A’s asset quality management,hoping to help Company A further improve its asset quality status continuously.Meanwhile,through this case analysis,it also provides a series of reference schemes for other similar enterprises to optimize asset quality management.