关于企业偿债能力的研究.pdfVIP

G 公司的偿债能力的研究 摘要:经济的飞快进展促使企业融资成为其迅速壮大途径，但由于本土文化或企业资本结构等 原因的限制，举借债务成为了企业融资的主要形式。因此，对企业偿债能力的研究成为了公司长 远进展的基础。 首先，本文对企业长短期偿债能力及其指标进行概述，以不同利益相关群体的角度分析它研 究的意义；然后，以 G 公司为例并分析 G 公司的偿债指标，从数据分析找到问题，通过相关数 据分析出的问题给出合理性的建议；最终，结合中国企业的现状，为属于该公司资本结构的类型 并出现问题的企业提出几点合理化的建议，这样促进企业治理者更好的选择适合方案进行举债和 偿债，从而促进公司的长期进展。 关键词 ：偿债能力 短期偿债能力分析 长期偿债能力分析 A Study on the Solvency of Enterprises - Take the G company as an example Abstract: Rapid economic development to promote corporate finance to become its rapid growth path, but because of local culture or corporate capital structure and other reasons to restrict, borrowing debt has become the main form of enterprise financing. Therefore, the research on the solvency of enterprises has become the foundation of long-term development of the company. First of all, this paper summarizes the short-term solvency and its indexes of the enterprises, analyzes the significance of the research with different stakeholder groups. Then, taking G Company as an example and analyzing the Gs debt service index, Through the relevant issues given the rationality of the proposal; Finally, combined with the status of Chinese enterprises for the companys capital structure of the type and problems of enterprises to put forward a few rationalization of the proposal, so that business managers better choice for the program To carry out debt and debt, so as to promote the companys long-term development. Key words: debt paying ability Analysis of short - term solvency Analysis of long - term solvency 目录 摘要1 引言3 一、 偿债能力的概述4 （一）企业偿债能力分析的概念4 （二）企业偿债能力分析的目的4 二、 偿债能力的分析及其衡量指标5 （一）短期偿债能力的分析及其衡量指标5 1．短期偿债能力的分析5 2 ．衡量短期偿债能力的指标5 （二）长期偿债能力的分析及其衡量指标6 1．长期偿债能力的分析6 2 ．衡量长期偿债能力的指标6 三、上市