不良资产对企业财务状况质量的影响及措施

The Influence of Bad Assets on Enterprises' Quality Financial Position

不良资产是企业资产的“黑洞” ,直接影响企业财务状况的质量。因此 ,必须弄清不良资产对企业资产质量、资本结构质量和利润质量等财务状况质量的影响因素 ,要采取相应的措施 ,消除此影响 ,以提高企业财务状况的质量。

Bad assets is the black hole to a company. which directly affects enterprise financial position. This paper fixes on the influence of bad assets on a enterprise's financial position such as the quality of assets, capital structure and profit. It is necessary to tabe corresponding measures to overcome the negative effects to improve enterprises quality of finencial position.