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2007年1月1日起施行的《企业财务通则》(财政部令第41号)第六十三条提出了“适配性”的概念。论文从资产配置资金的角度分析了资产的适配性,包括:企业流动资产与固定资产的适配性分析;企业他人资金与自有资金的适配性分析;企业资产与负债的适配性分析;企业长期资产与长期资金的适配性分析。论文以XG企业实际数据为基础,结合全国规模以上“专用设备制造业”2008-2013年数据进行了具体分析。
Article 63 of the General Principles of Corporate Finance (No. 41 of the Ministry of Finance Order) which came into force on January 1, 2007 proposes the concept of “adaptability”. The thesis analyzes the adaptability of assets from the perspective of asset allocation funds, including: the adaptability analysis of liquid assets and fixed assets of enterprises; the analysis of the adaptability of funds of other enterprises and self-owned funds; the adaptability of assets and liabilities of enterprises Analysis; Adaptation Analysis of Long-term Assets and Long-term Funds in Enterprises. Based on the actual data of XG enterprises, the paper makes a concrete analysis based on the data of above-scale and “special equipment manufacturing” from 2008 to 2013 in China.