会计学太原重工股份有限公司偿债能力分析.doc

内蒙古科技大学 本科生毕业设计说明书（毕业论文） 题 目：太原重工股份有限公司 偿债能力分析 学生姓名：王海坤 学 号：0965114108 专 业：会计学 班 级：会计09-1班 指导教师：贾春香 副教授 摘 要在当今社会，市场经济高速发展，企业的生产经营存在很多不确定的因素，企业之间也存在激烈的竞争。为了在竞争中立于不败之地，创造更多的利润，就必须有足够的资金做后盾。而为了筹集资金，大多数企业都会采取负债经营的方式，这时对企业偿债能力的分析研究尤为重要。 公司清偿各种到期债务的能力就是偿债能力。能否及时偿还到期债务，是反映企业财务状况好坏的重要标志。企业偿债能力大小不仅关系到企业的发展状况，而且对公司的管理者、债权人的权益银行贷款授信额度都有重大的影响。因此，做好公司的偿债能力分析不管对于管理者还是债权人均有极其重要的作用。 本文以太原重工股份有限公司2010到2012年的财务报表为依据，从其融资结构、短期偿债能力和长期偿债能力三个方面，运用比较和比率法来研究公司的偿债能力，公司的偿债能力存在的问题，在此基础上提出一些建议。 关键词： 太原重工 融资结构 偿债能力 ABSTRACT Nowadays, with the rapid development of market economy, there are many uncertain factors in the production and operation process within the enterprises, and severe competition between them. In order to remain invincible in the competition and gain more profit, sufficient funds are needed to be backup. While in order to raise funds, most enterprises will apply the debt management mode where the analysis and research on the enterprise solvency are particularly important. Debt paying ability is liquidation of debt. Whether debt is repayed in time or not is an important symbol to reflect the quality of enterprise financial status. The solvency of enterprises is not only related to the development of enterprises, but also the operation decisions of managers, rights and interests of creditors and credit lines of bank loans, which are all significantly affected. Therefore, solvency analysis plays an extremely important role on both managers and creditors. Based on the financial statements from 2010 to 2012 of Taiyuan Heavy Industry Co., LTD, this paper conducts the research on the solvency ability from three aspects, ie, financing structure, short-term debt paying ability and long-term debt paying ability through the methods of comparative and ratio analysis, so as to find out problems of the companys solvency ability and put forward some reasonable suggestions. Keywords : Taiyuan Heavy Industry Financing structure Debt paying ability