浅谈企业偿债能力分析研究

西京学院本科毕业设计(论文)浅谈企业偿债能力分析研究教学单位：经济系专业：会计学学号：0811030607姓名：胡晓茹指导教师：梁彦勋2012年6月1摘要在市场经济条件下,同行业间竞争激烈。企业要立于不败之地,就必须有足够的资金做后盾。为了弥补自有资金的不足,负债经营是各个企业不可避免要走的一条路。负债作为企业的一种资金来源渠道,它既可为企业带来厚利,又使企业面临巨大的风险。因此,企业就必须在效益和风险之间作出适当的权衡。在充分利用外部资金的同时,又要保持合理的负债比率和结构。这就要求企业重视对偿债能力的分析。为做好企业偿债能力的分析，必须作好财务基础规范工作，还要考虑到提高和降低公司偿债能力的相关因素，只有这样才能保证做好企业的偿债能力分析，为企业管理者做好战略决策提供财务依据。本文从国内外学者关于企业偿债能力分析的研究着手，通过对短期偿债能力、长期偿债能力内容的研究，分析出其局限性，并针对局限性提出改进方法，分析出偿债能力对企业的重要性，进而利用负债经营给企业带来经济上的利益，让企业在选择偿债方法上可以根据自身的特点选择适合自己企业的偿债方法，从而使企业的发展能力得到了提高，进而提高企业的盈利能力。关键词：企业偿债能力；短期偿债能力；长期偿债能力2AbstractInamarketeconomy，intensecompetitionamongthesameindustry。Businesstosucceed,itmusthaveasufficientfinancialbacking.Tocompensateforthelackofownfunds,debtmanagementisinevitableinallbusinessesawaytogo,Liabilitiesasakindofcorporatefundingsources,itcanbringhugeprofitsfortheenterprise,butalsoletenterprisesfaceahugerisk.Therefore,companiesmustbemadebetweenthebenefitsandrisksofanappropriatetrade-offs.Usingofexternalfunding,whilealsomaintainingareasonabledebtratioandstructure.Thisrequiresattentiontothesolvencyanalysis.Asthecorporatesolvencyanalysis,tomakeafinancialfoundationforwork,butalsoconsidertoraiseandlowerthecompany'sabilitytoserviceitsdebtrelatedfactors,soastoensurethegoodenterprisedebtpayingabilityanalysis,forenterprisemanagerstomakegoodstrategydecision-makingprovidefinancialbasis.Thisarticlefromthedomesticandforeignscholarsaboutthesolvencyofenterprisesresearchtoproceed,throughtotheshort-termsolvency,long-termdebtpayingabilitycontentresearch,analysisofitslimitations,andaimedatthelimitationsoftheproposedimprovementmethods,analysisofthesolvencyofenterprises,andtheuseofdebtmanagementbringtotheenterpriseeconomicbenefits,makeenterpriseinthechoiceofrepaymentmethodsaccordingtoitscharacteristicstochoosetheirownenterprisedebtmethod,sothatenterprisedevelopmentcapabilityisimproved,therebyimprovingtheprofitabilityofenterprises.Keywords:Thedebt-payingabilityofenterprises,Shorttermdebtpayingability,LongtermdebtpayingabilityI目录1绪论.......................................................................................................11.1题目背景...........................................................................................................11.2研究意义...........................................................................................................11.3国内外研究状况...............................................................................................21.3.1国内研究状况.........................................................................................21.3.2国外研究状况.........................................................................................22偿债能力概述......................................................................................42.1企业偿债能力的指标及简介...........................................................................42.2企业偿债能力的意义.......................................................................................42.3短期偿债能力分析...........................................................................................52.3.1流动比率.................................................................................................62.3.2速动比率.................................................................................................62.3.3现金比率.................................................................................................72.4长期偿债能力分析...........................................................................................82.4.1资产负债率.............................................................................................82.4.2已获利息倍数........................................................................................93企业偿债能力分析中存在的问题....................................................103.1短期偿债能力指标存在问题.........................................................................103.1.1资产属性上的差异...............................................................................103.1.2资产质量上的差异...............................................................................113.1.3资产计量属性上的差异.......................................................................113.1.4负债属性上的差异...............................................................................113.1.5或有负债对企业偿债能力的影响.......................................................113.1.6变现能力上的差异...............................................................................113.2长期偿债能力指标存在问题.........................................................................123.2.1资产负债率存在问题...........................................................................123.2.2长期负债比率指标存在的问题...........................................................123.2.3利息保障倍数存在的问题...................................................................124企业偿债能力评价指标的改进........................................................144.1短期偿债能力指标的改进.............................................................................144.1.1流动比率指标的改进...........................................................................144.1.2速动比率指标的改进...................................................