上市公司偿债能力的研究—以贵州茅台酒股份有限公司为例.docVIP

西南交通大学希望学院本科毕业论文?? ????????? ???致谢 摘要及关键词 摘要: 在市场经济的条件下，同行业的竞争日益激烈。企业要永久屹立于这样的竞争丛林之中，就必须要有能够维持持续经营的资金流。目前，自有资金的不足是可以通过别的方法来弥补的，比如负债经营。如今，负债经营已经是必不可少的一种方法了。但负债经营也存在着弊端，因为除了给企业带来资金上的便利，要是的比率过高还会使企业面领巨大的风险，因此企业应该合理运用外借资金这一渠道，要姜负债水平保证在一个合理的范围内。所以，就要求对企业的偿债能力进行分析。 财务会计报表能够直接体现一个企业的经营成果和财务状况，是企业生产经营发展必不可少的一部分，当然，财务报表分析也就显得尤为重要，本文以贵州茅台股份有限公司（以下简称贵州茅台公司）为例，对其2014年-2017年度的财务会计报表进行分析，了解公司的偿债能力，同时与五粮液集团有限公司进行对比分析，及时发现贵州茅台公司在生产经营中存在问题，并采取相关措施，为贵州茅台公司提出可行性参考意见解决这一问题。 关键词：贵州茅台公司;企业偿债能力;短期偿债能力;长期偿债能力 Abstract and Key words Abstract:Under the condition of market economy, the competition with the same industry is becoming more and more fierce. If an enterprise is to stand forever, it must have strong enough funds to protect it.Of course, in order to make up for the defect of own capital, debt management is an essential method.Liabilities not only bring financial convenience to enterprises, but also make enterprises face great risks, so enterprises must make appropriate trade-offs between benefits and risks.While using the borrowed funds, we should maintain a reasonable debt ratio and structure.This requires an analysis of the solvency of the enterprise. The financial accounting statement can directly reflect the operation result and financial position of an enterprise, and is an essential part of the enterprises production and management development.Of course, the analysis of financial statements is particularly important. This paper takes Guizhou Moutai Co., Ltd. (hereinafter referred to as Guizhou Moutai Company) as an example to analyze its financial and accounting statements from 2014 to 20187to understand the solvency of the company. The problems existing in the production and operation of the company are found in time, and the relevant measures are taken to solve the problem for Guizhou Maotai Company. Key words: Guizhou Moutai Co., Ltd enterprise solvency short-term solvency long-term solvency 目录 TOC \o 1-3 \f \h \u 1756 摘要及关键词 I 1945 Abstract a