格力电器偿债能力分析.docxVIP

PAGE PAGE 16 PAGE 15 PAGE 15 摘要 公司的财务状况与清偿债务的能力可以通过对其清偿债务的能力的分析来体现。公司的运营能力与财务绩效受其清偿债务的能力的影响，并且影响着整个公司的生存和发展。本文以珠海格力电器股份有限公司(以下简称：格力电器)为分析样本，以家用电器行业（以下简称：家电行业）中发展水平相当的美的集团为参考样本，依据两家公司2013—2018年(第三季度)的主要的财务数据，对公司清偿债务的能力，从短期与长期两个方面着手，运用对比分析法与比率分析法，具体详细的了解和分析了格力电器在清偿债务的能力方面存在的问题。并根据了解和分析问题的结果，从实际出发，针对所提出的问题给出具有可行性的有效相关建议，以促进格力电器的健康生存与平稳发展，来保持格力电器在我国家电行业中的领先地位。 关键词：格力电器；长期偿债能力；短期偿债能力 Abstract The financial position of the company and the ability to settle the debt can be reflected by an analysis of its ability to liquidate its debts. The companys operating ability and financial performance are affected by its ability to pay off its debts, and affect the survival and development of the entire company. In this paper, Zhuhai Gree Electric Appliance Co., Ltd. (hereinafter referred to as: Gree Electric appliance) as an analysis sample to the Household appliances Industry (hereinafter referred to as: Home appliance Industry) in the development level of the United States Group as a reference sample, according to the two companies 2013-2018 (third quarter) of the main financial data, the companys ability to pay off debt, Starting from the short and long term two aspects, using comparative analysis method and ratio analysis method, the problems existing in the ability of gree electric to settle debts are understood and analyzed in detail. And according to the results of understanding and analyzing the problem, from the actual point of view, in view of the problems put forward with feasible and effective relevant recommendations, in order to promote the healthy survival and smooth development of gree electric appliance, to maintain the leading position of Gree electric appliance industry in China. Key words: Gree Electric Appliances; Long-term solvency; Short-term solvency 目录 TOC \o 1-3 \h \u 一、偿债能力 1 （一）偿债能力的定义 1 （二）偿债能力的分析方法 1 1.对比分析法 1 2.比率分析法 1 二、格力电器基本概况 1 三、格力电器偿债能力分析 2 （一）格力电器短期偿债能力分析 2 1.速动比率 2 2.流动比率 3 3.现金比率 4 （二）格力电器长期偿债能力