I摘 要 题 目：基于战略管理会计的九阳股份资产结构及优化措施分析摘 要2010 年以来,政策因素和宏观经济形势的变化直接导致家电行业由高峰期向疲软期过渡,而竞争格局的变化导致制造型公司投融资政策和资本资产结构的调整。在强烈的市场较量中，公司如何寻求更多的利益，使其能够维持自己的优势特点，已经成为公司最关心的问题。公司管理者将筹集进来的资金,按照一定的生产目的,将资金合理投资到各项资产,组成了公司的资产结构, 可以帮助公司将来在做投资决策时,做出一些参考,提高公司的投资收益。充分发挥各项资产的价值,使公司内部能够积极为公司目标而努力，进一步提高公司的竞争力，为公司的长远发展注入新的活力。本文从战略管理会计的视角出发,结合九阳股份特点和发展经验,分析九阳资产结构及优化措施。依据九阳股份公司年度财务报表的数字以及相关资料，对小家电行业的九阳股份资产结构进行分析研究。通过分析和研究对其资产结构存在的问题提出改进策略。关键词：战略管理会计；资产结构；九阳股份IIABSTRACTSince 2010, the changes of policy factors and macro-economic situation have directly led to the transition from the peak period to the weak period of household appliance industry, while the changes of competition pattern have led to the adjustment of investment and financing policies and capital asset structure of manufacturing companies. In the fierce market competition, how to seek more benefits and maintain its own advantages has become the most concerned issue of the company. According to certain production purpose, the company's managers will invest the funds raised in various assets reasonably to form the company's asset structure, which can help the company to make some reference and improve the company's investment income when making investment decisions in the future. Give full play to the value of various assets, make the company actively strive for the company's objectives, further improve the company's competitiveness, and inject new vitality into the company's lon...
