企业短期偿债能力问题研究.docVIP

对外经济贸易大学远程教育毕业论文 毕业论文/设计 题目： 企业短期偿债能力问题研究YB0909018810005 姓 名 刘 淑 芳 学院 远程教育学院University of International Business and Economics Graduation Thesis / Design Title Short-term solvency problems of enterprise Department / School Distance Education Specialty（choose one） International Trade Author of Thesis/Design Shufang Liu Student ID No. YB0909018810005 Thesis Advisor Grade Date 论文审题表 选 题 研究课题 题 目 企业短期偿债能力问题研究 选题说明 论 文 要 点 研 究 方 法 研 究 基 础 定 题 题 目 企业短期偿债能力问题研究 指导教师 意见 指导教师签名： 时间 年 月 日 论文评定表 （学生不必填写） 指导教师评语 指导教师评定成绩 指导教师签字 论文答辩小组意见 论文答辩小组审定成绩 组长签字 论文指导委员会意见 论文指导委员会审定成绩 主任签字 目 录 引言 ···············································································································3 一 企业短期偿债能力的概述··········································································4 （一） 短期偿债能力的概念············································································· 4 （二） 短期偿债能力影响因素·········································································· 5 （三） 短期偿债能力的意义·············································································6 二 短期偿债能力衡量指标及分析 ··································································6 （一） 短期偿债能力衡量指标 四 结论·············································································································6 参考文献·········································································································13 致谢··················································································································13 摘 要 短期偿债能力是指企业以流动资产来偿还流动负债的能力。它反映企业偿还日常到期债务的能力。现行的衡量指标有营运资本、流动比率、速动比率、现金比率。流动比率是流动资产能偿还多少流动负债之比。速动比率是指流动资产在扣除存货后与流动负债的比值。现金比率是指现在及现金等价物等与流动负债的比值。现金比率是最保守的短期偿债