本科生毕业设计（论文）：Analytical Investigation on Debt Paying Ability of Hainan Shuangcheng Incorporated Company.docxVIP

三亚学院毕业论文 第 PAGE \* ROMAN \* MERGEFORMAT IV页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 financial situation of the enterprise, which will give constructive suggestions for good development of the enterprise in the future. Keywords: Debt paying ability, Flow of fund, Financial index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