格力电器的短期偿债能力和长期偿债能力情况.docVIP

PAGE PAGE 4 企业偿债能力分析——以格力电器为例 摘 要 企业的偿债能力是指企业用他的资产偿还长短期债务的能力。企业偿债能力地强弱关系企业的生死存亡，是保证企业健康发展的基本前提，也是投资者和债权人以及企业相关利益者们非常关心的问题，企业所有的经营活动—融资、投资以及经营等都能影响企业的偿债能力。因此，偿债能力分析是企业财务分析中一个重要组成部分，对于提升企业偿债能力、促进企业健康发展都有着重要意义。 本文以格力电器股份有限公司为例，从衡量企业偿债能力的重要指标出发，通过计算流动比率、速动比率、现金比率、资产负债率、产权比率、利息保障倍数等指标，分析该企业的短期偿债能力和长期偿债能力情况，并提出合理建议。 关键词：格力电器；偿债能力分析；影响因素 Abstract The solvency of the enterprise is an enterprise asset with his ability to repay short and long term debt. Solvency to the strength of the relationship between the survival of enterprises, is to ensure the healthy development of the basic premise of the enterprise, the problem is also the investors and creditors, and corporate stakeholders are very concerned about all business operations - finance, investment and operating so could affect the companys solvency. Thus, corporate financial solvency analysis is an important part of the analysis, for enhancing corporate solvency and promote the healthy development of enterprises has important significance. In this paper, Gree Electric Appliances Co., Ltd., for example, an important measure of solvency from starting, by calculating the current ratio, quick ratio, cash ratio, debt ratio, equity ratio, interest coverage ratio and other indicators, the analysis of the enterprise short-term solvency and long-term solvency situation and put forward reasonable proposals. Key words: Gree；Solvency Analysis；Influencing Factors 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc384408801 摘 要 PAGEREF _Toc384408801 \h I HYPERLINK \l _Toc384408802 Abstract PAGEREF _Toc384408802 \h II HYPERLINK \l _Toc384408804 绪 论 PAGEREF _Toc384408804 \h 4 HYPERLINK \l _Toc384408805 1 偿债能力的概述 PAGEREF _Toc384408805 \h 4 HYPERLINK \l _Toc384408806 1.1 偿债能力的含义 PAGEREF _Toc384408806 \h 4 HYPERLINK \l _Toc384408807 1.2 偿债能力指标的相关概念 PAGEREF _Toc384408807 \h 5 HYPERLINK \l _Toc384408808 1.2.1短期偿债能力指标 PAGEREF _Toc384408808 \h 5 HYPERLINK \l _Toc384408809 1.2.