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评价企业资产质量的指标包括总资产周转率、应收账款周转率、存货周转率、流动资产周转率、资产现金回收率、不良资产比率。论文选择上市公司——大众交通(集团)股份有限公司2013-2014年平均数据计算资产质量状况指标,同全国国有道路运输业2013年平均值进行比较,并用综合分数进行总体定位,得出结论是:大众交通(集团)股份有限公司资产质量状况只有89分,未达到全国道路运输业平均水平(100分)。
Assessments of corporate asset quality indicators, including total asset turnover, accounts receivable turnover, inventory turnover rate, current assets turnover rate, the cash recovery rate of assets, non-performing assets ratio. The paper chooses the average data of listed company-Dazhong Transportation (Group) Co., Ltd. from 2013 to 2014 to calculate the index of asset quality and compares it with the average value of the national road transport industry in 2013, and uses the comprehensive score to make overall positioning, and concludes that : Public Transport (Group) Co., Ltd. asset quality status is only 89 points, did not meet the national average of the road transport industry (100 points).