[1]朱兰舟.审计视角下优化国有企业资产负债率的路径探讨[J].大众科技,2022,24(05):171-173.
　Research on the Path of Optimizing the Asset Liability Ratio of State-Owned Enterprises from the Perspective of Audit[J].Popular Science & Technology,2022,24(05):171-173.
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审计视角下优化国有企业资产负债率的路径探讨()
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《大众科技》[ISSN:1008-1151/CN:45-1235/N]

卷:
24
期数:
2022年05
页码:
171-173
栏目:
社会科学研究
出版日期:
2022-05-20

文章信息/Info

Title:
Research on the Path of Optimizing the Asset Liability Ratio of State-Owned Enterprises from the Perspective of Audit
作者:
朱兰舟
（广西投资集团有限公司，广西 南宁 530000）
关键词:
国有企业; 资产负债率; 路径; 审计视角
Keywords:
state-owned enterprises asset liability ratio path audit perspective
文献标志码:
A
摘要:
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。
Abstract:
Optimizing the capital structure, deleveraging, reducing liabilities and improving asset operation efficiency are an important task for Chinas 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.

参考文献/References:

[1]　wind. 金融终端-经济数据[EB/OL]. https://www.wind. com.cn/newsite/data.html, 2022-02-19.. [2]　梁志兵. 控制国有企业资产负债率-背景、原因、措施[J].财政科学，2018(4): 71. [3]　刘俊峰. 中央企业如何降低资产负债率[J]. 财务与会计，2014(11): 46. [4]　巨潮资讯. 公告速递[EB/OL]. http://www.cninfo.com.cn/ new/index, 2022-03-25. [5]　赵强. A企业集团多举措并举降杠杆减负债的做法及体会[J]. 财务与会计，2020(22): 27. [6]　郑华. 关于国有企业减负债降杠杆的几点思考[J]. 中国乡镇会计，2021(12): 86. [7]　纪敏. 对杠杆率和资产负债率的思考[J]. 金融与经济，2016(9): 18.

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备注/Memo

备注/Memo:
【收稿日期】2022-02-25 【作者简介】朱兰舟（1975－），女，广西投资集团有限公司审计部负责人，高级会计师，从事财务管理和审计工作。
更新日期/Last Update: 2022-07-18