浅谈企业偿债能力分析中易忽视因素（Talking about the factors easily neglected in the analysis of enterprise debt paying ability）.docVIP

浅谈企业偿债能力分析中易忽视因素（Talking about the factors easily neglected in the analysis of enterprise debt paying ability） Solvency is the ability of the enterprise to repay debts. Whether the timely repayment of debts, is an important indicator of good or bad financial situation of enterprises. Through the analysis of solvency, examining the business continuity and risk, is helpful for the enterprise future earnings forecast. The solvency of enterprises includes two aspects of short-term solvency and long-term solvency. The healthy development of enterprises, the key depends on the financial analysis reflect the solvency of the enterprise level, namely the enterprise security. The security of the enterprise has two aspects: the enterprise can repay the maturity of financial burden; a relatively stable cash flow. These two factors should be satisfied simultaneously. Due to the solvency to combine many factors comprehensive evaluation, so the evaluation and analysis work will inevitably have some important problems of omission, is expounded from two aspects. First, from the perspective of quantitative data (a) difference between the short-term solvency and long-term solvency The short-term solvency refers to the current assets to current liabilities in a timely manner to repay the guaranteed level, ability is the enterprise with current assets to repay current liabilities, reflect the enterprises solvency daily due debt, is a measure of the financial ability of the enterprise, especially the important indicators of liquidity asset liquidity. Measure of short-term solvency of enterprises are the main liquidity ratio, current liabilities ratio of cash and frozen. The long-term solvency refers to the principal and interest of enterprises have no enough ability to repay long-term liabilities. If a corporations long-term debt paying ability is very strong, this does not mean that the solvency of enterprises must be very strong, because, in the short-term solvency is weak, enterprises