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企业资产质量评价中财务数据的有效利用与解读
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作者 吴燕 《管理学家》 2024年第15期73-75,共3页
在当前全球化和市场化的经济环境下,企业的财务健康状况和资产质量成为持续获得竞争优势和实现可持续发展的关键因素。资产质量评价不仅关系到企业的财务稳定性和投资吸引力,而且直接影响到企业的信用评级和市场信任度。因此,有效地利... 在当前全球化和市场化的经济环境下,企业的财务健康状况和资产质量成为持续获得竞争优势和实现可持续发展的关键因素。资产质量评价不仅关系到企业的财务稳定性和投资吸引力,而且直接影响到企业的信用评级和市场信任度。因此,有效地利用和解读财务数据,对企业资产质量进行准确评估,是企业管理者、投资者及政策制定者关注的焦点。文章主要探索财务数据的分类及预处理,并提出一系列优化策略,以增强财务数据在资产质量评价中的应用效果。 展开更多
关键词 企业 资产质量评价 财务数据
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资产质量评价指标体系研究 被引量:35
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作者 徐泓 王玉梅 《经济与管理研究》 CSSCI 北大核心 2009年第5期117-121,共5页
资产质量是企业赖以生存和发展的基础,也是会计信息使用者进行决策的依据,但资产质量的标准如何,如何对资产质量进行评价,却没有进行深入研究,影响了会计信息者对资产质量做出正确判断。本文在阐述资产质量内涵和外延的基础上,以资产质... 资产质量是企业赖以生存和发展的基础,也是会计信息使用者进行决策的依据,但资产质量的标准如何,如何对资产质量进行评价,却没有进行深入研究,影响了会计信息者对资产质量做出正确判断。本文在阐述资产质量内涵和外延的基础上,以资产质量外延为出发点,结合资产质量的内涵,从资产的存在性、流动性、结构性、可持续性、风险性等方面设计资产质量的评价指标体系。 展开更多
关键词 资产 资产质量 资产质量评价指标
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走出对资产质量评价的误区
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作者 张宇 李学峰 韩晨 《商业会计》 2014年第13期105-106,共2页
资产是我们很熟悉的会计用语,对于资产状况的反映多见于资产数额的列示,但显而易见的数字不能反映其真实状况。本文拟从独立资产的资产质量评价和整体资产的质量评价两个方面进行分析,以便更好地评价资产的状况。
关键词 资产 资产质量 资产质量评价
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草原资源资产管理评价研究——以内蒙古锡林浩特市为例 被引量:3
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作者 孙若梅 《生态经济》 CSSCI 北大核心 2015年第12期88-92,共5页
我国自然资源资产管理中,其质量评价是重点和难点。研究以界定草原资源资产管理的概念为逻辑起点,试图揭示出衡量草原资源资产质量的指标,建立起草原资源资产质量的评价框架;基于内蒙古锡林浩特市草原的监测信息,通过分析草原监测样点... 我国自然资源资产管理中,其质量评价是重点和难点。研究以界定草原资源资产管理的概念为逻辑起点,试图揭示出衡量草原资源资产质量的指标,建立起草原资源资产质量的评价框架;基于内蒙古锡林浩特市草原的监测信息,通过分析草原监测样点的草地型、植被盖度、多样性、产草量指标的变化,对草原资源资产的稳定性和退化性做出评价,提出草原资源资产管理和监测制度安排的政策建议。主要结论如下:(1)自然资源资产管理评价中,基于产权单元的资源资产信息的可获得性是重要基础;(2)制定出与草原资源资产质量特征相匹配的政策,是实现自然资源资产有效管理和生态文明制度创新的重要举措。 展开更多
关键词 自然资源资产管理 草原资源资产质量评价 生态文明制度创新
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基于资产质量分析角度的财务报表分析 被引量:1
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作者 胡永平 谢晶 《商业会计》 2012年第5期61-63,共3页
财务报表分析是以企业财务报告及其他相关资料为主要依据,对企业的财务状况和经营成果进行的评价和分析,得出企业在运营过程中的财务状况和发展趋势。本文旨在从资产质量的角度对企业财务报表进行分析,以达到改进及丰富财务报表分析方... 财务报表分析是以企业财务报告及其他相关资料为主要依据,对企业的财务状况和经营成果进行的评价和分析,得出企业在运营过程中的财务状况和发展趋势。本文旨在从资产质量的角度对企业财务报表进行分析,以达到改进及丰富财务报表分析方法和优化投资决策的目的。 展开更多
关键词 财务报表分析 资产质量评价 投资决策
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事业单位经济责任审计重点和评价指标的选择 被引量:2
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作者 王培亮 《中国内部审计》 2005年第5期28-29,共2页
随着事业单位改革的不断深入和经营活动的多样化,事业单位主要负责人的经济责任范围不断扩大、经济责任内容不断细化,因此,事业单位主要负责人的经济责任审计工作亟须加强。
关键词 事业单位 经济责任审计 经济评价指标 资产结构指标 资产质量指标评价 国有资产
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Evaluation of Emmer Wheat Genetic Resources Aimed at Dietary Food Production
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作者 Zdenek Stehno Ivana Paulickova +9 位作者 Jana Bradova Petr Konvalina Ivana Capouchova Eva Maskova Dana Gabrovska Marie Holasova Vlasta Fiedlerova Renata Winterova Jarmila Ouhrabkova Ladislav Dotlacil 《Journal of Life Sciences》 2011年第3期206-211,共6页
Emmer wheat cultivated by organic farmers is used as a component of some bio (organic) food products. Its positive influence on consumer health is caused by grain composition. With the aim of selecting varieties or ... Emmer wheat cultivated by organic farmers is used as a component of some bio (organic) food products. Its positive influence on consumer health is caused by grain composition. With the aim of selecting varieties or landraces for their possible further use we tested selected emmer wheat accessions maintained in the Czech Gene Bank. In the set of 8 emmer wheat accessions, the main grain components, bread making characteristics and contents of health supporting chemical substances such as total dietary fibre content and its components, content of total polyphenols plus catechin and ferulic acid contents, vitamins of the B group and E plus total content of carotenoids were evaluated by standard methods. Tests of bread making quality confirmed a very well known fact that emmer wheat grain is much more suitable for other purposes as whole grain mixtures, cereal pure, etc. than for bread preparation. The results indicate the possibilities to select emmer wheat genotypes differing in grain composition and containing compounds with positive effects on human health. Among the tested emmer wheat accessions the Rudico variety had a complex of positive characteristics such as content of total dietary fibre, total polyphenol content with prevailing catechin and the highest amount of B group vitamins such as B 1, B2, niacin, pantothenic acid and B6. 展开更多
关键词 Emmer wheat Triticum diccocon grain quality HMW glutenin subunits POLYPHENOLS VITAMINS wheat genetic resources
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Safflower Evaluation under Contrasted Environment Conditions and Selection of Promising Genotypes
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作者 Lamyae Zraibi Miloud Kajeiou +1 位作者 Hana Serghini Caid Abdelghani Nabloussi 《Journal of Agricultural Science and Technology(B)》 2014年第4期299-311,共13页
Development of stable crops cultivars adapted to environmental constraints is very important for food security. Safflower, an oilseed crop which tolerates environmental abiotic stresses, is suitable for marginal lands... Development of stable crops cultivars adapted to environmental constraints is very important for food security. Safflower, an oilseed crop which tolerates environmental abiotic stresses, is suitable for marginal lands relatively dry and deprived from fertilizer inputs or irrigation. A set of Moroccan and introduced cultivars as well as international accessions were conducted at Oujda (Eastern of Morocco) during 2009-2010 for late and conventional sowing under two water regimes, in a field experiment using a completely randomized design, with three replications. The objective was to evaluate the effect of genotype and contrasting environment on safflower behavior and to select genotypes with large adaptation to the contrasted environmental conditions. Morphological, physiological and agronomic traits, as well as the stress susceptibility index (SSI), were recorded in this study. Results showed significant effect of genotype, year (sowing time), water regime and their interaction on most of the studied parameters. Late sowing and drought affected negatively all the parameters except seed oil which lightly increased under drought stress. Number of heads per plant (NHP) had the strongest association with seed yield under both drought and non-drought conditions, and hence could be taken as selection criterion for safflower seed yield improvement. Five accessions showed the highest overall mean seed yield (~ 1,000 kg/ha) and four accessions exhibited the highest overall mean seed oil content (〉 310 g/kg). For late sowing, the accessions P1262421 and PI537604 produced the highest seed yield (〉 800 kg/ha) and the highest seed oil content (〉 290 g/kg). For conventional sowing, the accessions PI250076 and PI250523 were the most performant, with a seed yield 〉 1,300 kg/ha and a seed oil content 〉 330 g/kg. Based on their mean productivity across environments, their SSI and their MDA, P1271073 and P1250076 could be selected and used as promising germplasm in safflower breeding program in Morocco as well as other dry areas throughout the world. 展开更多
关键词 SAFFLOWER contrasted environments NHP seed yield oil content SELECTION promising genotypes.
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