会计专业毕业论文贵州百灵企业2013年偿债能力综合评价文章.doc

题目 作者姓名 指导教师 二级学院 财会学院 专 业 财务管理 学 号 2B1052和现代信用经济的发展关利益者非常关心的问题,企业全部的经营活动融资、投资以及经营等均影响企业的偿债能力。企业偿债能力的强弱关乎企业的生死存亡,是企业健康发展的基本前提,也是投资者、债权人以及企业相可见,偿债能力分析是企业财务分析中一个重要组成内容,对于提高企业偿债能力、为企业健康发展都有着重要意义。Abstract] With the development of global economic integration and the modern credit economy, debt management has become the main means of financing of enterprises. Therefore, analysis of enterprises debt paying ability is the key link in the risk management of debt management enterprises. At the same time, before the investment to the invested enterprise debt paying ability of comprehensive evaluation is one of the effective methods to predict, investors funds security risk, guarantee. The strength of corporate solvency concerns enterprises of vital importance, is the basic precondition for the healthy development of the enterprise, is concerned investors, creditors and corporate stakeholders, business activities, enterprises financing, investment and management of enterprise debt capability. Visible, solvency analysis is an important component of enterprises financial analysis, to improve the solvency of enterprises, for the healthy development of enterprises has important significance. In this case the indicators reflect the solvency of enterprises, short-term to the enterprise, long-term solvency analysis, for investors, managers, creditors to understand the financial situation of enterprises and financial risk, provide accurate information to predict the future. Key words: GuiZhou Bailing; long-term solvency; short-term debt paying ability; investment risk; .目录 [摘 要] I [Abstract] I 引言 1 1企业偿债能力概述 1 1.1 短期偿债能力 1 1.2 长期偿债能力 2 2 贵州百灵企业偿债能力的指标分析 3 2.1 贵州百灵企业2013年短期偿债能力指标 4 2.1.1贵州百灵企业简介 4 2.1.2指标分析 4 2.2贵州百灵企业2013年长期偿债能力指标 6 3贵州百灵企业偿债能力分析中存在的问题及原因分析 7 3.1贵州百灵企业偿债能力存在问题 7 3.2贵州百灵企业偿债能力存在问题原因分析 8 4应采取的措施 9 结论 9 参考文献 10 致谢 11 引言 偿债能力是指企业对到期债务的清偿能力，包括短期内对到期债务能力和对未来账务的清偿能力。偿债能力分析对企业的发展。企业的偿债能力是指企业对到期债务的偿还、变现及应变风险的能力。偿债能力的强弱,体现了企业的