TCL集团偿债能力分析-会计-毕业论文.docx

PAGE PAGE I 摘要 偿债能力代表着企业偿还到期债务的能力，是评价企业能否正常经营的重要指标，同时也是作为企业经营者、债权人、投资者最为关注的指标。偿债能力的正常与否直接代表着企业的财务安全程度，以此能够直接预测到企业将来的发展，是企业相关利益者进行决策的基础。因此，分析企业偿债能力，预测企业未来发展情况，对企业的日常经营、融资扩张、借款贷款有着重要意义。本文通过多角度的对TCL集团的偿债能力进行分析，从短期偿债能力指标上来看存在一定的债务违约风险，但是其长期偿债能力指标相对较好，判断TCL集团盈利能力相对稳定，总体来说仍然处于健康发展中。结合其他影响偿债能力的因素综合考虑，判断TCL集团盈利能力相对稳定，不存在严重的债务违约风险，总体来说仍然处于健康发展中。最后通过分析TCL集团在经营过程中存在的问题，有目的性的提出一些建议。 关键词：偿债能力；影响因素；对策 Abstract Solvency represents the ability of an enterprise to repay its due debts. It is an important index to evaluate whether an enterprise can operate normally. It is also the most concerned index for the operators, creditors and investors of an enterprise. Whether the solvency is normal or not directly represents the degree of financial security of enterprises, which can directly predict the future development of enterprises, and is the basis for decision-making of enterprise stakeholders. Therefore, it is of great significance to analyze the solvency of enterprises and predict their future development for their daily operation, financing expansion and borrowing and lending. Through the analysis of TCL Groups solvency from various angles, this paper finds that there is a certain risk of debt default in terms of short-term solvency index, but its long-term solvency index is relatively good, judging that TCL Groups profitability is relatively stable and still in healthy development in general. Considering other factors affecting the solvency, we can conclude that TCL Groups profitability is relatively stable, there is no serious risk of debt default, and it is still in a healthy development on the whole. Finally, by analyzing the problems existing in the operation of TCL Group, some suggestions are put forward purposefully. Key?words:?Listed?Companies;?Solvency;?Countermeasures PAGE II 目录 一、绪论 1 二、偿债能力分析的影响因素 1 （一） 企业短期偿债能力的影响因素 2 （二） 企业长期偿债能力的影响因素 2 三、偿债能力指标分析 2 （一）短期偿债能力指标分析 2 1.按照流动比率分析偿债能力 2 2.按照速动比率分析偿债能力 3 3.按照现金比率分析偿债能力 4 4.按照营运资金分析偿债能力 5 5.