苏宁电器偿债能力分析..docxVIP

苏宁电器股份有限公司偿债能力分析 内容提要 偿债能力是指企业偿还到期债务的能力。评价一个企业财务状况时必须使用偿债能力指标。因为能否及时偿还到期债务，对一个企业来说是至关重要的。目前，经常以短期偿债能力和长期偿债能力去判断公司的偿债能力的好坏。分析短期偿债能力时通常使用流动比率、速动比率和现金比率等；分析长期偿债能力时通常使用资产负债率、股东权益比率和负债权益比率等。本文从苏宁电器偿债能力低下, 偿债意识淡薄的实际出发,通过分析该集团的偿债能力，揭示该集团偿债能力如何，论述企业偿债能力乃是与企业盈利能力同样重要的财务能力。并着重从财务管理的角度分析决定企业偿债能力强弱的因素及评价标准。最后从宏观、微观两方面探寻提高企业偿债能力的对策。 关键词：偿债能力 苏宁电器 财务分析 Abstract Solvency is usually refers to the enterprise the ability to repay maturing debt. There is close connection quality and financial solvency. Because the timely repayment of debts, is an important symbol to reflect the quality of enterprise.Financial status. At present often with short-term dent paying ability and long-term debt paying ability include current radio, quick radio, cash ration and so on, indicator of long-term solvency include the assent liability ration, equity ratio and debt to equity ratio.starting from the Suning appliance that the debt-paying ability 0f enterprises is low and their consciousness of paying off debts is dim, through the analysis of the company’s solvency to reveal the group,this paper holds the view that an enterprises ability to pay off debts means its financial ability,which is just as important as its profit-making ability.from the viewpoint of financial management,this paper gives priority to analysis of the various factors to affect an enterprises ability to pay off debts and sets the standards for evaluation. In the end, some counter-measures are suggested to improve an enteprises ability of pay off debts,according to the policy of micro-flexibility with macro-control. Keywords:Ability to pay off Suning appliance Counter-measure 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc388721745 一、偿债能力分析简述 PAGEREF _Toc388721745 \h 1 HYPERLINK \l _Toc388721746 （一）偿债能力分析的概念 PAGEREF _Toc388721746 \h 1 HYPERLINK \l _Toc388721747 （二）偿债能力分析的指标 PAGEREF _Toc388721747 \h 1 HYPERLINK \l _Toc388721748 二、苏宁电器集团介绍 PAGEREF _Toc388721748 \h 2 HYPERLINK \l _Toc388721749 （一）集团介绍 PAGEREF _Toc388721749 \h 2