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不良资产滞留于企业各项资产中,粉饰了企业的真实财务状况,严重影响了企业的生存与发展和出资人对企业绩效评价与考核的客观与公正,最终损害了出资人资本的保值与增值。本文拟从不良资产研究的重要性的角度对开展国有工业企业不良资产研究的目的和意义作出探讨。
Non-performing assets are stranded in various assets of enterprises and whitewash the true financial status of the enterprises, seriously affecting the survival and development of enterprises and the objective and fair evaluation and assessment of corporate performance by financiers, ultimately undermining the value and value added of capital of the contributors . This article intends to explore the purpose and significance of carrying out the research on nonperforming assets of state-owned industrial enterprises from the perspective of the study of non-performing assets.