审计视角下优化国有企业资产负债率的路径探讨

Research on the Path of Optimizing the Asset Liability Ratio of State-Owned Enterprises from the Perspective of Audit

优化资本结构,去杠杆、降负债,提升资产运营效益是我国当前国有企业深化改革的一项重要任务,目前经济增速渐缓,部分国有企业社会负担重、资产负债高、资产运营效率慢、资产回报率低已成为国有企业深化改革的难点问题。文章从国有企业资产负债率现状、成因分析,再结合内部审计中发现的问题,进行了深层次研究与剖析,提出新发展理念下国有企业如何降低资产负债率的具体举措。

Optimizing the capital structure,deleveraging,reducing liabilities and improving asset operation efficiency are an important task for China*s current state-owned enterprises to deepen the reform.At present,the economic growth is slowing down,some state-owned enterprises have heavy social burden,high asset liabilities,slow asset operation efficiency and low return on assets have become difficult problems for state-owned enterprises to deepen the reform.Based on the analysis of the current situation and causes of the asset liability ratio of state-owned enterprises,and combined with the problems found in internal audit,this paper makes an in-depth research and analysis,and puts forward specific measures for state-owned enterprises to reduce the asset liability ratio under the new development concept.