今世缘酒业偿债能力问题研究.docxVIP

摘 要 在企业的日常经营活动中，偿债能力对于企业财务来说是受关注的一部分。偿债能力是反映一个企业财务的灵活性，其实力的强弱直接决定企业能否持续健康发展。企业偿债能力分析是企业债务管理风险管理的关键环节。同时，保证企业的安全运行是财务分析的核心内容。尤其是近两年由于 原因，酒类行业在 冲击的现状下负债逐步增长。为了避免今世缘酒业上市公司发生债务危机，对今世缘酒业上市公司进行偿债能力的分析研究非常重要。 以今世缘酒业为例，首先论述选题背景和意义，概括国内外研究现状，并基于今世缘酒业2016-2020年报数据来研究今世缘酒业的偿债情况，最后通过对比江苏省洋河酒业的数据进行分析。基于以上内容完成对今世缘酒业偿债能力的整体分析。根据本文研究分析发现，今世缘酒业存在存货比重不合理、负债情况不合理、资本结构不合理等问题。在此基础上，本文给出了合理的解决措施，为企业未来经营出谋划策，提供一定的借鉴意义。 【关键词】偿债能力；短期偿债能力；长期偿债能力；资本结构 Abstract In the daily business activities of a company, the solvency is a part of concern for corporate finance. Debt solvency reflects the financial flexibility of an enterprise, and its strength directly determines whether the enterprise can continue to develop in a healthy manner. The analysis of corporate debt solvency is a key link in corporate debt management risk management. At the same time, ensuring the safe operation of an enterprise is the core content of financial analysis. Especially in the past two years, due to the epidemic, the debt of the wine industry has gradually increased under the current situation of the epidemic. In order to avoid the debt crisis of the listed companies of Jinshiyuan Liquor Industry, it is very important to analyze the debt solvency of the listed companies of Jinshiyuan Liquor Industry. This article takes Jinshiyuan wine industry as an example, first discusses the background and significance of the topic, summarizes the current research status at home and abroad, and studies the debt repayment situation of Jinshiyuan wine industry based on the 2016-2020 annual report data of Jinshiyuan wine industry, and finally compares Jiangsu Province Data analysis of Yanghe Wine Industry. Based on the above content, complete the overall analysis of the solvency of Jinshiyuan wine industry. According to the research and analysis of this article, it is found that Jinshiyuan wine industry has problems such as unreasonable inventory proportion, unreasonable debt structure situation and unreasonable capital structure. On