Author(s)

Jiayi Zhang ^1,2, Yuyue Chang ^1,2, Yuxin Yang ^1,2, Ruiyu Cai ³, Lin Yang ^1,2

Affiliation(s)

¹ School of Economics and Management, Beijing Institute of Petrochemical Technology, Beijing 102617, China
² Development Research Centre of Beijing New Modern Industrial Area, Beijing 102617, China
³ Baker Tilly International LLP, Beijing 100044, China

Corresponding Author

Lin Yang

ABSTRACT

State-owned enterprises play a pivotal role in the national economy and social development. Based on the macro background of mixed ownership reform and the micro requirements of enterprise development, it is an inevitable trend for SOEs to further optimize their capital allocation structure and improve their asset management efficiency. The non-performing assets generated and left behind by SOEs in the past will not only restrict their normal internal operations and reduce their operational efficiency, but also significantly affect the development of their important business and the reform of the national economic system, therefore, it is of great practical significance to dispose of the non-performing assets of SOEs. This paper takes a state-owned clean energy enterprise, Company D, as the research object, and studies the current situation and disposal process analysis of its non-performing assets through research and analysis of several asset disposal projects of Company D. It also proposes targeted disposal suggestions for different types of non-performing assets of Company D. This paper hopes to solve the problem of choosing the disposal method of non-performing assets of Company D and improve the efficiency and effectiveness of non-performing assets disposal. At the same time, it provides reference for more scientific disposal of non-performing assets during the operation of domestic energy industry enterprises.

KEYWORDS

State-owned Enterprises, Non-performing Assets, Disposal Methods

CITE THIS PAPER

Jiayi Zhang, Yuyue Chang, Yuxin Yang, Ruiyu Cai, Lin Yang, Research on the Disposal of Non-performing Assets of State-owned Enterprises. Information Systems and Economics (2023) Vol. 4: 10-22. DOI: http://dx.doi.org/10.23977/infse.2023.040402.

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