汽车行业偿债能力—以安徽江淮汽车股份有限公司2012年度财务报表为例教案分析.doc

学 号_ 　　　毕 业 论 文（设计） 　　　　　　　　　　　　　 课 题 汽车行业偿债能力分析—以安徽江淮汽车股份有限公司2012年度财务报表为例 学生姓名 刘琴 系 别 会计学 专业班级 12专升本会计1班 指导教师 刘洋 二0一四年六月 引言…………………………………………………………………………………… 1 偿债能力相关理论研究……………………………………………………1 安徽江淮汽车2012年财务数据分析……………………………………………………1 安徽江淮汽车短期偿债能力指标的计算………………………………………………2 安徽江淮汽车长期偿债能力指标的计算………………………………………………2 同业先进水平财务数据分析………………………………………………… 6 （一）2012年同行业水平财务分析……………………………………………………… 6 （二）长期偿债能力 …………………………………………………………………… 6 四、提升企业的偿债能力对策研究结语………………………………………………… 7 参考文献 …………………………………………………………………………………… 8 致谢……………………………………………………………………………………………9 摘要 偿债能力分析,商业银行而言,是指从银行贷款产生的贷款和利息偿还能力的能力。在金融分析、偿债能力分析占有很重要的位置,偿债能力比率分析是一个重要的财务比率分析。Solvency analysis, in terms of commercial Banks, to is refers to the loan from the bank lend money and interest generated by the maturity of the ability to repay.In financial analysis, solvency analysis occupies very important position, and solvency ratio analysis is a financial ratio analysis of the important part in the analysis. Based on solvency related theory as the foundation, to learn from the predecessors research achievements, good in anhui jianghuai automobile co., LTD., for example, analyzes its solvency and risk.Respectively from two aspects of short-term solvency, long-term solvency to calculate the companys solvency indicators, mainly contains the asset-liability ratio, equity ratio and tangible equity debt ratios three data for research.Secondly, through the analysis of the same level of financial data, containing, short-term solvency and long-term solvency two dimensions.Among them, the short-term solvency indicators are: current ratio, quick ratio and cash ratio three aspects;Long-term solvency indicators include: asset-liability ratio, equity ratio and tangible equity debt ratios in three aspects.Finally, made the promotion enterprises solvency, mainly contains, the leverage and debt structure o