海南航空偿债能力分析.docVIP

海南航空偿债能力分析 摘 要 随着我国经济逐渐发展，经营企业的观念和意识的发生很大的转变。企业的相关利益人对企业的偿债能力变得是更加关注。海南航空控股股份有限公司(以下简称“海南航空”,股票代码:600221)是在1993年的时候成立的。成立之后，企业发展势如破竹,从最初的地方企业，到后来和中国国航，南方航空，东方航空并肩，现在，海南航空跻身中国四大航空。所以将海南航空作为本文的研究对象，对其进行偿债能力分析是非常有代表性的。本文以海南航空为主要研究对象，首先，介绍偿债能力分析的基本理论和海南航空的基本情况；然后，对企业进行偿债能力问题分析；最后，基于海南航空的偿债能力问题提出相应的对策建议。通过专业的分析方法，对海南航空进行偿债能力分析，但愿能够对海南航空偿债能力管理方面有一些帮助，使得海南航空发展步步高升，有更加美好的未来。 关键词：海南航空，偿债能力，财务指标分析，对策建议 Debt paying ability analysis of hainan airlines Abstract With the gradual development of Chinas economy, great changes have taken place in the concept and consciousness of operating enterprises. Relevant stakeholders of enterprises pay more attention to the solvency of enterprises. Hainan Airlines Holding Co., Ltd. (hereinafter referred to as Hainan Airlines, stock code: 600221) was established in 1993. After its establishment, Hainan Airlines has developed rapidly, from the initial local enterprises to China National Airlines, China Southern Airlines and China Eastern Airlines. Now, Hainan Airlines has become one of the four major airlines in China. Therefore, Hainan Airlines as the object of this study, its solvency analysis is very representative. This paper takes Hainan Airlines as the main research object. Firstly, it introduces the basic theory of solvency analysis and the basic situation of Hainan Airlines. Secondly, it analyses the solvency of enterprises. Finally, it puts forward corresponding countermeasures and suggestions based on the solvency of Hainan Airlines. Through professional analysis methods, Hainan Airlines debt-paying ability analysis, I hope to be able to Hainan Airlines debt-paying ability management has some help, making Hainan Airlines development step by step, with a better future. Key words: Hinan airlines, Solvency analysis, Financial index, Countermeasures 一、绪论 （一）选题背景及目的 海南航空控股股份有限公司（以下简称“海南航空”），在1993年的时候成立于海南省。截止目前已经有了26年的发展