摘要
以财务可持续增长和资产质量的相关理论为基础,采用因子分析方法,对江铃汽车进行资产质量与增长的相关性研究。研究发现:江铃汽车1996-2015年间实现了可持续增长,其资产质量与可持续增长率呈显著正相关。针对公司资产管理中存在的问题,可通过调整债务期限,优化资本结构;加强固定资产管理,提高利用效率;持续成本费用管控,提升盈利能力;加大创新投入,完善自由现金流管理体系等措施来提升资产质量,以实现经济新常态下的可持续增长。
On the basis of financial sustainable growth and asset quality,the paper studies the correlation of JMC asset quality and growth using factor analysis method.The study found that JMC has achieved sustainable growth in the years from 1996 to 2015,the quality of its assets and sustainable growth has a significant positive correlation.For the asset management problem in the company,it can be fixed by adjusting debt maturities,optimizing the capital structure,strengthening the management of fixed assets,improving usage efficiency,controlling cost and enhancing profitability,increasing innovation investment,improving free cash flow management system and other measures to improve the quality of assets,so that it will achieve sustainable growth under the new normal economic.
出处
《廊坊师范学院学报（自然科学版）》
2017年第3期81-87,共7页
Journal of Langfang Normal University(Natural Science Edition)
基金
莆田学院工商管理省级重点学科项目(闽教高2012136号)
关键词
可持续增长
资产质量
因子分析
sustainable growth
asset quality
factor analysis
