格力电器偿债能力分析及思考-会计-毕业论文.docxVIP

格力电器偿债能力分析及思考 摘 要 在当下竞争激烈的市场环境下，企业采用负债经营的方式是帮助企业自身减缓压力的一种手段，但是企业在进行负债经营的时候，需要具备充足的偿债能力，进行负债经营是建立在企业具备一定偿债能力基础上进行的，所以我们需要了解负债和偿债之间的重要关系。企业在进行实际运营过程中，一定要把负债和偿债结合在一起，控制好企业的负债率，防止企业发生财务危机，对企业的的发展产生不利影响。偿债能力是反映了一个企业进行其债务偿还的能力体现，假如一个企业将自己的资产进行变现还是不能够偿还企业的债务，那么企业要想再银行或者其他地方得到借款基本很难，也会比较困难到供应商那进行赊账等行为，在很多程度上影响着企业进行资金筹借，最后使得企业无法进行正常的生产经营，那么对企业的偿债能力进行分析十分重要。本论文借助格力电器对外公布的一些财务报告数据进行分析，并在此基础上指出本公司财务方面存在的问题，针对其存在的问题提出合理的建议及对未来的预测，使企业稳健运营。 关键词 ： 财务报表；短期偿债；长期偿债  Abstract Under the current competitive market environment, the liability management of an enterprise is an effective way to relieve its own pressure. However, the liability management of an enterprise must have a certain debt paying ability, which is always required to be based on sufficient debt paying ability. Therefore, the liability and debt paying are always related to each other. However, in actual work, some enterprise operators only talk about debt and do not think about debt repayment. High debt ratio often leads to financial difficulties of enterprises, resulting in adverse consequences. Debt paying ability is the enterprises ability to repay debts, liquidate assets are insufficient to repay debts that are due, if the enterprise is hard to borrow money from Banks or other unit, its hard to get credit from suppliers, which directly affect the enterprises ability to borrow money, affects the normal production and operation, thus analyzes debt paying ability has very important practical value. Based on the financial report information submitted by gree electric appliance enterprises, this paper analyzes the companys debt paying ability by various statement analysis methods, points out the companys financial problems, puts forward reasonable Suggestions and forecasts for the future, and makes the company operate stably. Key words: financial statements; Short-term debt repayment; Long-term debt  目 录 TOC \o 1-3 \u 摘 要 2 Abstract 3 1引言 6 2偿债能力分析的定义与内涵 6 2.1偿债能力的概念 6 2.2偿债能力分析的含义与内容 6 2.2.1偿债能力分析 6 2.2.2偿债能力