山西钦鼎盛偿债能力存在的问题及解决措施 会计学毕业论文.docxVIP

13 - 摘　要 如今，中小企业的蓬勃发展为我国经济的发展做出了重大贡献。然而中小企业想要发展的更好，就需要足够的资金来支持。为了筹集资金扩大经营规模，企业不得不举债经营。合理的借债经营，能够给企业带来财务杠杆效应；但不合理的负债也会给企业带来巨大的财务风险。因此对于企业来说，偿债能力的高低是债务风险管理的重要组成部分。 本文以山西钦鼎盛公司为例，对其偿债能力进行分析与研究。以偿债能力的各项指标为基石，运用比率分析、文献研究等方法详尽分析了山西钦鼎盛公司偿债能力方面存在的变现能力差、资金利用率低、资本结构不合理等问题，并针对具体的问题提出切实可行的解决办法，为山西钦鼎盛公司的健康发展献言献策，以达到理论融合实践的目的。 关键词：偿债能力分析；指标；财务 Abstract Nowadays, the vigorous development of small and medium-sized enterprises has made a significant contribution to the economic development of our country. However, small and medium-sized enterprises want to develop better, they need enough funds to support. Therefore, in order to raise funds to expand the scale of operation, enterprises have to borrow to operate. Reasonable borrowing operation can bring financial leverage effect to enterprises, but unreasonable debt will also bring huge financial risks to enterprises. Therefore, for enterprises, the level of solvency is an vital part of SME debt risk management. Taking Shanxi Chin Dingsheng Company as an example, this paper analyzes and studies its solvency ability. Starting with the index of solvency, this paper analyses the problem of poor liquidity in detail. low utilization of funds and unreasonable capital structure in the solvency of Shanxi Chin Dingsheng Company by using the methods of ratio analysis and literature research, and puts forward practical solutions to specific problems. To contribute to the healthy development of Shanxi Chin Dingsheng Company in order to achieve the goal of theoretical integration practice. Key words: debt service capacity analysis; indicators; financial affairs 目　录 TOC \o 1-3 \h \z \u 一、前言 1 二、山西钦鼎盛偿债能力现状 1 （一）山西钦鼎盛短期偿债能力现状 2 1. 营运资本 2 2. 流动比率 2 3. 速动比率 3 4. 现金比率 3 （二）长期偿债能力现状 4 1. 从资产规模角度反映长期偿债能力 4 2. 从盈利能力角度反映长期偿债能力 5 3. 从现金流量角度反映长期偿债能力 6 三、山西钦鼎盛公司偿债能力存在的问题 8 （一）流动资金较少，短期偿债能力弱 8 （二）盈利能力较弱，资金利用率低 8 （三）资产负债率较低，资本结构不合理 8 四、改善山西钦鼎盛公司偿债能力的措施 9 （一）增加流动资金，提高短期偿债能力 9 （二）提升盈利能力，提高资金利用率 9 （三）合理举债经营，优化资本结构 9 五、 结论