企业集团内部资产分类方法与资产重组方式

Classification Methods and Restructuring Ways of Internal Assets in Enterprise Groups

为适应产业结构调整和市场竞争的形势，我国许多企业集团需要在集团内部进行资产重组。笔者研究了企业集团内部资产重组的特点和目标，提出了一种新的企业集团内部资产分析和分类的方法，即资产占用利润比重分析法。根据这一分析方法，将企业集团内部的资产分为高效资产、低效资产和无效资产３ 类，并分别针对不同类别的资产提出了相应的资产重组方式。企业集团可以根据自己的实际情况，对不同的资产进行选择、组合和综合运用。

To accommodate to the changes in the industrial structure and new conditions of the market, many enterprise groups in our country need to restructure their internal assets. The characteristics and the objectives of the internal assets restructuring are studied in the enterprise groups. A new method ——the assets occupancy/profit ratio analysis method is put forward, which can be used to analyse and classify the internal assets of the enterprise groups. On the basis of this method, the internal assets of the enterprise groups are divided into three kinds: high efficiency assets, low efficiency assets and inefficiency assets. The corresponding restructuring ways that are in accordance with the different kinds of assets are also put forward. The enterprise groups should select, combine and synthetically apply the different assets so as to achieve the best results of the assets restructuring.