企业偿债能力分析.pdfVIP

企业偿债能力分析 ——以河北福成五丰食品股份有限公司为例 摘 要 偿债能力是指一个公司偿还到期债务的能力，包括短期偿债能力和长期偿债能 力。偿债能力的强弱会影响到企业即将遇到的财务风险的强弱。企业的偿债能力强弱 直接能体现企业财务状况的安全性。在全球经济一体化的大背景下，企业若是想顺应 时代的发展，募集资金，举债是毫无疑问的。通过国内外学者对企业偿债能力的分析 为切入点，对短期偿债能力、长期偿债能力等内容进行深入探讨，并分析出它们的局 限性并针对其提出适当的建议。 目前，判断公司的偿债能力最基本的指标主要有两类：一是短期偿债能力指标， 如流动比率、 速动比率等； 二是长期偿债能力指标， 如资产负债率、 利息保障倍数等。 本文主要通过计算这两类指标，以河北福成五丰食品股份有限公司为例，来分析该公 司在日常经营活动中偿债方面的能力。 关键词 ： 偿债能力 财务风险 负债经营 比率分析法 I Enterprise debt paying ability analysis —— of HeBei FuChengWuFeng Food Crop Abstract Solvency refers to a companys ability to repay debts, including short-term solvency and long-term solvency. The size of the debt paying ability is directly related to the size of the financial risk faced by firms. In the process of the modern financial analysis can reflect enterprise security is most the solvency of the enterprise. Under the background of global economic integration, the enterprise if want to adapt to the development, raise funds, debt managementis must go a path. By domestic and foreign scholars researchon enterprise debt paying ability analysis, the short-term solvency, long-term solvency, such as contents of research, analysis of its limitations, and put forward improvement measures in view of the limitations. At present, the judgment of the companys debt paying ability is the most basic indicators mainly include two categories: one is the short-term solvency indicators, such as the liquidity ratio, quick ratio, etc; The second is long-term solvency indicators, such as the asset-liability ratio, the multiple of interest safeguard and so on. In this paper, through calculating the two types of indicators, as the HeBei FuChengWuFeng Food Crop