高新技术制造业企业偿债能力分析-深圳市科达利实业股份有限公司偿债能力分析.docxVIP

深圳市科达利实业股份有限公司偿债能力分析 深圳市科达利实业股份有限公司偿债能力分析 PAGE PAGE II PAGE PAGE III 河北经贸大学经济管理学院毕业论文（设计） PAGE I PAGE I 摘 要 一般情况下，偿债能力是指企业在自己运营过程中偿还债务的能力。偿债能力是探究企业经营状况的重要指标，偿债能力较强的企业能够更好地生存发展下去，在承受到期债务能力强，也就是经营过程中创造的收益高于同期到期债务的公司，能够有效应对未来经营中发生的风险，发生风险的可能性减小，实现企业的平稳持久发展；反之承受到期债务能力弱，经营过程中创造的收益无法支付同期到期债务的公司，比较难以应对未来经营中可能面临的风险，市场波动、政策变动对它有很大影响，市场竞争力弱，可能面临破产进而被市场淘汰等风险，经营受到阻碍。本文主要通过对深圳科达利工业近年来的资产和负债情况进行调查分析，对其经营情况和承受到期债务的能力强弱进行分析总结，揭示科达利经营中的问题，并对科达利提出建议和对策，谋求更好的发展。 关键词：科达利；偿债能力；问题；对策 Abstract General solvency refers to the ability of an enterprise to repay debts in its own operation.Whether a corporation has the ability to pay cash, to pay its debts, to be able to directly reflect its business and its finances, is an important indicator of the sustainability of a corporation. On the one hand, a company that has a strong ability to bear matured debts, i.e. the earnings created in the operation process are higher than the matured debts in the same period, can effectively deal with the risks in the future operation,reduce the possibility of risk occurrence and realize the stable and lasting development of the enterprise.On the other hand, companies with weak ability to bear matured debts and unable to pay debts due in the same period with the earnings created in the operation process are more difficult to deal with the risks they may face in the future operation. They are vulnerable to the impact of market fluctuations and policy changes, have weak market competitiveness, may face bankruptcy and then be eliminated by the market and other risks, and their operation is hindered. This paper analyzes the assets and liabilities of Shenzhen Kedali Industry Co.,Ltd in recent years, analyzes its operating situation and its ability to withstand matured debts through current ratio, asset-liability ratio and other indicators, reveals the problems in Kedalis operation, And to Kedali put forward suggestions and countermeasures to seek better development. Keywords：Kedali; Debt paying