洋河股份偿债能力分析 会计学毕业论文.docxVIP

PAGE III PAGE III 摘 要 偿债能力是指能直接反映出企业财务状况的好坏，关系到企业的生存和发展的一种指标。也表现出企业偿还各种债务的能力。在激烈的竞争市场中，由于经营的多元化，产品多样化，负债经营成为常态。现如今大多数企业对自身的偿债能力尤为看中。如果仅以资产，负债数量形式反映偿债能力往往具有局限性，因此应该结合企业所在的行业环境，自身的生产经营特点，产品生产周期等因素对偿债能力进行动态分析。洋河股份其旗下品牌跟随时代的口号占领市场，成为酒类行业次高端酒类企业的代表，分析其偿债能力具有重要意义。 本文以洋河股份为分析对象，运用所学知识以及一些著名著作研究近三年来洋河股份的财务报表数据，讨论其偿债能力。了解洋河股份偿债能力的外部影响因素，再从深层次的财务报表出发，挖掘数字背后的秘密，利用一系列的手段和技术，了解洋河股份存在的负债之间的关系。运用所学的各种偿债能力指标，利用文中图和数据，从不同的方面来分析企业偿债能力的强弱。找出洋河股份在偿债能力方面存在的问题，根据出现的问题提出针对性的意见。 关键词：洋河股份；短期偿债能力；长期偿债能力 Abstract Solvency is an indicator that can directly reflect the financial status of an enterprise and is related to its survival and development. It also shows the ability of the company to repay various debts. In the fierce market competition, due to the diversification of business, product diversification, debt management has become the norm. Most companies are particularly keen on their ability to service their debts. If the debt paying ability is reflected only in the form of assets and liabilities, it is often limited. Therefore, the debt paying ability should be dynamically analyzed in combination with the industry environment of the enterprise, its own production and operation characteristics, product production cycle and other factors. Following the slogan of The Times, its brands occupy the market and become the representative of the sub-high-end liquor enterprises in the liquor industry. It is of great significance to analyze its solvency. This paper studies the financial statement data of yanghe shares in recent three years and discusses its solvency by taking yanghe shares as the object of analysis and applying the knowledge learned and some famous works. Understand the external influencing factors of the debt paying ability of yanghe stock, and then start from the deep financial statements, dig the secret behind the number, and use a series of means and techniques to understand the relationship between the liabilities of yanghe stock. Using all kinds of debt pay