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近年来,我国企业资产总额以及净资产有了大规模增长,然而总体盈利能力却日渐下降,净资产收益率逐渐走低,企业投资效益也随之不断下滑,在这一形势下若不对企业资产经营情况加以调整,那么企业将面临重资产困境,从而影响企业的整体效益及健康发展。本文以企业资产轻量化的基本内涵、决定因素以及衡量指标为切入点,对企业轻量化资产经营战略进行了深入探析与研究。
In recent years, China’s total corporate assets and net assets have a large-scale growth, but the overall profitability is declining, the return on net assets gradually lower, corporate investment efficiency also will continue to decline in this situation, if not on the management of enterprise assets If circumstances are to be adjusted, then enterprises will face the dilemma of heavy assets, thus affecting the overall efficiency and healthy development of enterprises. In this paper, the basic connotation and determinants of the light of the enterprise assets, as well as the measurement of the indicators as the starting point, conducted in-depth analysis and research on the enterprise’s light asset management strategy.