浅论影响我国企业的偿债能力因素.docxVIP

浅论影响我国企业的偿债能力因素摘要企业偿债能力分析，是财务分析的重要内容。在现代市场经济中无论是企业的管理者，还是企业的债权人、股东或其他信息使用者，都日益关注企业的偿债能力。企业的偿债能力是指企业清偿各种到期债务的承受能力和保证程度。企业负债的形成大致有两方面的原因：一是企业通过借款、发行债券、租赁等方式向债权人筹集的债务资本；二是企业由于信用关系而形成的应付款项以及为了简便财务处理而形成的应付费用。负债的存在，一方面可以增加企业可占用和使用的资金，但另一方面由于到期需还本付息，从而又形成企业固定的财务负担和财务风险甚至于可能由于到期不能偿还债务而导致破产，降低股东的资金收益。因此，必须认真分析企业偿债能力问题。评价企业偿债能力的财务指标能够较好的发挥分析评价作用。因此本文要谈的是偿债能力分析中存在的问题及改进意见。关键词：资产负债率利息保障倍数偿债能力AbstractAnalysis of enterprises debt paying ability, is an important content of financial analysis. In the modern market economy whether the enterprise managers, or an enterprises creditors, shareholders or other information users, are increasingly concerned about the solvency of enterprises. The solvency of enterprises refers to the enterprises pay all due debt capacity and level of assurance. The formation of enterprise debt to roughly two reasons: one is the enterprise to raise creditors through borrowing, bonds, leases, debt capital; two is the enterprise as a result of the formation of the credit relation payables and accrued expenses and to the formation of simple financial processing. Liabilities exist, one hand can increase the enterprise can occupy and use the funds, but on the other hand, is due for repayment of principal and interest due, and thus form the enterprise fixed financial burden and financial risks and even may be unable to repay the debts due to expire and lead to bankruptcy, decrease shareholder returns. Therefore, must carefully analyze the corporate solvency problem. Financial evaluation of enterprises debt paying ability analysis and evaluation can play better role. Therefore, this paper is going to talk about is the existenceof solvency problems in analysis and suggestions for improvement.Keywords: asset-liability ratio, Interest coverage ratio, sovency目录摘要IAbstractII目录III前言11 企业偿债能力11.1 什么是企业偿债能力11.2 企业偿债能力分析的内容11.2.1 短期偿债能力分析11.2.2 长期偿债能力分析21.3 如何科学判断企业偿债能力32 影响企业偿债能力的因素52.1 流动比率52.2 速动比率52.3 现金比率52.4 资本周转率62.5 清算价值比率62.6 利息支付倍数63 现行企业偿债能力存在问题的原因分析73.1 基础存在的问题7