表4-15 本力及安全性分析.doc

表4－15 资本力及安全性分析 项目 公 式 说 明 流动 比率 流动资产÷流动负债 比率越高,表示短期偿付能力越强 比率越低,表示短期偿付能力越低 依据财务政策,维持适当的流动比率(2左右) 速动 比率 (流动资产-存货)÷流动负债 比率越高,表示立即偿付能力越强 比率越低,表示立即偿付能力越低 依据公司财务政策,维持适当的速动比率(1左右) 负债 比率 总负债 ÷总资产 比率越高,表示负债越高,风险越高 比率越低,表示负债越低,风险越低,但使用财务杠杆获利的比率亦越低 依据财务政策,维持适当比率(50%左右) 资本 比率 资产÷总资产 比率越高,表示自有资本越高,风险越低 比率越低,表示自有资本越低,风险越高 依据财务政策,维持适当比率(50%左右) 长期 资金力 固定资产÷(自有资本+长期负债) 比率大于1,表示固定资产(长期投资)由长期资金和部分短期资金融资,有隐藏性风险 比率小于1,表示长期投资由长期资金融资,风险较小,但成本较高,故比率不宜太高 维持在1左右 人员 流动率 期间人员离职人数÷平均在职人数 比率越高,表示人事越不稳定 比率越低,表示人事越稳定 降低人员流动率 管理资源吧（），提供海量管理资料免费下载！ implementation of corrective tasks for the new problems found in a timely manner into the special rectification and rectification category. In-depth summary of good practices and good experience in educational practice, good around the typical, continue to promote the rectification, to prevent repeated rebound, use of the results of the activities, timely organization look back again. The theoretical results, continuously consolidate and deepen and expand educational practice to achieve the system results, practical results. Three, the main problems and rectification measures focus on rectification goals, determined to honor the commitment rectification measures to build long-term mechanism style construction bureau Party, improve the ideological style The construction and working level, according to the list of issues to sort it out, with overall requirements to carry out the mass line of educational activities, focus on the implementation of the rectification, enhance team ability to discover and solve their own problems, focus on building a political firm, pioneering and innovative, wholeheartedly for the people, strive for unity, harmony, strong collective leadership (a honest and clean.) there lack of global awareness and innovation problem in carrying out the democratic centralism of the party. The party will discuss the main points of the 2014 Bureau of safety production and internal functiona