会计学院知识库

资产是企业赖以生存和发展的物质基础，随着生产的发展和技术的进步，资产的内涵也越来越丰富。自2020年初，受新冠疫情的波及以及宏观经济形势的影响，使得汇率的波动更频繁、原材料价格不断上升、家电市场的竞争也越来越激烈、产品也面临着升级换代的压力以及供给大于需求的风险，导致家电行业所处的经济环境具有较大的不确定性，美的集团作为家电行业的龙头企业，其盈利能力也有所下降，此时，深入分析企业的资产质量是保持企业获取竞争力的关键，因此本文拟使用灰色关联分析法来构建资产质量评价模型，致力于优化资产质量评价方法。

本文采用灰色关联分析法与案例研究相结合的方法，以美的集团为研究对象，选取企业2015-2020年的财务数据，运用灰色关联分析法来找出影响资产质量的关键因素。首先，本文在梳理学者的研究成果基础上，确定适用于家电行业的资产质量评价指标；然后，以美的集团作为研究样本，选取相应的指标，使用灰色关联模型对美的集团的资产质量进行总体评价；之后，根据评价结果对重要性指标进行具体分析，经研究发现美的集团总资产报酬率以及经营性资产利润率均呈现下降趋势，应收账款周转次数低于海尔智家和格力电器、资产减值比率高于海尔智家和格力电器、资产负债率较高，最后，根据分析的结果提出了优化资产质量的具体建议。

Assets are the material basis for the survival and development of enterprises. With the development of production and technological progress, the connotation of assets is becoming richer and richer. Since the beginning of 2020, influenced by the spread of COVID-19 and the macroeconomic situation, the fluctuation of exchange rate has been more frequent, the price of raw materials has been rising, the competition in the home appliance market has become more and more intense. The products are also facing the pressure of upgrading and the risk of supply exceeding demand, which leads to the uncertainty of the economic environment of the household electrical appliance industry. Midea Group, as a leading enterprise in the household appliance industry, its profitability has also decreased. At this time, in-depth analysis of the asset quality of the enterprise is the key to maintain the competitiveness of the enterprise. Therefore, this paper intends to use the grey correlation analysis method to build the asset quality evaluation model and strive to optimize the asset quality evaluation method.

This paper adopts the method of combining grey correlation analysis and case study, takes Midea Group as the research object, selects the financial data of enterprises from 2015 to 2020, and uses grey correlation analysis to find out the key factors affecting asset quality. Firstly, based on the research results of scholars, this paper determines the asset quality evaluation index suitable for the household appliance industry; Then, take Midea Group as the research sample, select the corresponding indicators, and use the grey correlation model to evaluate the asset quality of Midea Group; After that, the importance indicators were analyzed in detail according to the evaluation results. It was found that the return on total assets and the profit margin of operating assets of Midea Group showed a downward trend, the turnover times of accounts receivable were lower than that of Haier Zhijia and Gree, the asset impairment ratio was higher than that of Haier Zhijia and Gree, and the asset liability ratio was higher. Finally, According to the analysis results, this paper puts forward specific suggestions to optimize asset quality.