本科生毕业设计（论文）：XX公司偿债能力分析研究.docVIP

三亚学院毕业论文 第 PAGE \* ROMAN \* MERGEFORMAT IV页海南双成股份有限公司偿债能力分析研究摘要偿债能力是评价企业财务状况、经营好坏的一项重要指标，要想企业更好更快的发展就应该充分做好偿债能力评价分析。在现代企业中，安全的财务状况不仅对企业的发展有着重要意义，同时也是实现股东权益最大化的前提要求，这一实质性的条件要求企业的偿债能力特别是短期流动资金必须保持通畅。本文以制药业上市公司2012-2014近三年的财务报表以及相关偿债能力指标为样本数据对双成药业股份有限公司的偿债状况进行研究，采用比率分析、趋势分析、结构分析、同行业分析对该企业偿债能力进行研究。在总结国内外对偿债能力研究与评价的基础上，融合财务管理相关知识对影响偿债能力的各项指标进行较为系统的计算与划分。在分析过程中我们可以看出双成药业偿债能力的优越性及其不足，从而对本文的分析研究起到支撑性的作用。最后，通过该企业的财务状况，为其提供正确的参考意见，为日后企业良好的发展提出建设性的意见。关键词：偿债能力，资金流通，财务指标Analytical?Investigation?on?Debt?Paying?Ability?of?Hainan? Shuangcheng?Incorporated?CompanyAbstractDebt paying ability is an important indicator to evaluate financial situation in a company,and we should fully complete evaluation analysis on debt paying ability in order to make the enterprise to better and faster develop. Among modern enterprises, Safe financial situation will not only have important significance on the development of enterprises but also be prerequisites to realize shareholders equity maximization, and the material condition requires that debt paying ability especially hot money of enterprises should keep patency. This article will study on debt situation of pharmacy listed companies by financial information in recent 3 years of 2012-2014 of pharmacy listed companies as the sample data, using ratio analysis,trendanalysis,structure analysis and the analysis of the financial leverage of the enterprise debt paying ability were studied.Based on the summary of the research and evaluation on debt paying ability at home and abroad, with the integration of financial management theory and financial strategy theory, and assessment indicator system of debt paying ability of pharmacy listed companies will be established. In the process of analysis we can see the advantages of double into pharmaceutical solvency and its shortage. The analysis and research of this paper play a supporting role. At last, we give correct reference comments through