零售类上市公司资产质量分析

零售类上市公司资产质量分析(10000字)
摘  要：资产质量之优劣，对企业资产运营效率、经营成果等多方面都有较大影响。本文从一个财务报表外部使用者的角度出发，以公司的财务管理和财务报表分析的相关理论和研究方法为依据，通过对湖南省零售类上市公司2008年至2010年对外公布的财务报表和年度报告，从资产规模合理性、资产结构均衡性、资产收益性、资产流动性这四个方面对湖南省零售业的资产质量状况进行分析和评价。
关键词：资产质量；资产规模适应性；资产结构均衡性；资产收益性；资产流动性

Hunan Retail of Listed Corporations Asset Quality Analysis
Abstract: The advantages and disadvantages, asset quality of enterprise assets operation efficiency, operating results have great influence on all aspects. This article from a financial statements external users in the view of the company's financial management and financial statement analysis of relevant theories and research methods as the basis, through the listed company to Hunan retailing in 2008 to 2010 foreign published financial statements and the annual report, from asset scale rationality, assets structure balance, assets profitable, liquidity in the aspects of the assets quality status of Hunan province retail analysis and evaluation. [版权所有：http://DOC163.com]
Key words: Asset quality; Scale adaptability; Structural balanced; Liquidity; Asset yield