哈药股份偿债能力分析.pdfVIP

摘要 医药企业的偿还债务能力是指企业清偿到期债务的能力高低，其内容受到企业资产质量[1]、 债务构成、债务到期情况等多方面的因素影响，根据企业负债种类的不同所以用于偿还的资产也 是不同的。企业越来越重视财务工作对自身进展的重要性，过去往往不重视债务的治理和利用， 常以盈利和和规模作为把握的重点。股民和其它投资者越来越关怀企业的债务偿还能力，并以此 去衡量公司的进展情况，较高的到期偿还能力有利于企业获得更多的筹资机会，获得更多投资者 的关注，从而有利于公司更好得到外来资金的注入，反之，一定程度上会影响着企业的良性进展 甚至会导致企业引发财务危机。偿债能力最大的作用是推断公司是否会出现破产等严峻危机，尤 其发生流动现金不足偿还债务时，是企业经营最大的危险。本文以哈药股份为例分析其长期和短 期的偿债能力，并对哈药股份提出建议和作出前景预测。 关键词：短期偿债能力 哈药股份 长期偿债能力 Abstract The ability to repay debts of pharmaceutical enterprises refers to the ability of enterprises to pay off their debts. The content of the enterprises is affected by many factors, such as the quality of assets, debt, maturity of debt, etc., According to the different types of liabilities, Is different. Enterprises pay more and more attention to the importance of financial work to their own development. In the past, they did not attach importance to the management and utilization of debt, and often focus on profit and scale. For the management of listed companies, the solvency level of enterprises has a vital impact on the survival of enterprises, investors and other investors are increasingly concerned about the solvency of the situation, a higher maturity to repay Which will help enterprises get more financing opportunities and get more investors attention, which will help the company get better infusion of foreign capital, otherwise it will affect the healthy development of the enterprise and even lead to financial crisis. The most important role of solvency is to determine whether the company will appear bankruptcy and other serious crises, especially in the event of cash flow is not enough to repay the debt, is the biggest business risk. In this paper, Harbin Pharmaceutical shares as an example to analyze its long-term and short-term solvency, and Harbin Pharmaceutical shares made recommendations and make prospects. Keywords: long