广州白云山医药股份公司偿债能力分析.docxVIP

PAGE PAGE 9 摘 要 当今时代市场竞争日益激烈，企业的偿债能力一项重要的财务分析指标，企业的偿债能力是指企业用其资产偿还长期和短期债务的能力，这是投资者、债权人以及企业相关利益者都非常关心的问题。通过分析揭示财务存在的风险大小，帮助企业判断营运状况，并且可以大致预测一个企业的后续发展情况。 本篇论文以广州白云山药业有限公司为例，介绍了偿债能力的分析指标，对其偿债能力进行分析。分别选取了一些能够衡量短期偿债能力和长期偿债能力的指标，运用相应的计算方法以及同行业对比的方法，对广州白云山药业偿债能力的现状进行分析，根据其存在的问题提出建议，参考其他企业，发现自身偿债能力方面存在的不足，以及针对这些问题和不足之处的提出了相应的方法和对策，以此来提高公司的偿债能力，从而进一步提高利益相关者的利益。 关键词：白云山药业；问题及对策；指标分析；偿债能力 Solvency Analysis Of Guangzhou Baiyunshan Pharmaceutical co., LTD ABSTRACT Nowadays, the market competition is increasingly fierce, and the solvency of enterprises is an important financial analysis index. The solvency of enterprises refers to the ability of enterprises to repay long-term and short-term debts with their assets, which is also a very concerned issue for investors, creditors and relevant stakeholders of enterprises. Through the analysis to reveal the size of financial risks, help enterprises to judge the operating situation, and can also roughly predict the subsequent development of an enterprise. This paper takes Guangzhou Baiyunshan Pharmaceutical Co., Ltd. as an example, introduces the analysis index of debt paying ability and analyzes its debt paying ability. Selected some can measure the short-term solvency and long-term solvency indicators, using the corresponding calculation method and the method of comparison in the same industry, the present situation of guangzhou baiyun mountain pharmaceutical solvency analysis, according to the problems existing in the suggestion, put forward reference for other enterprises, found their own debt paying ability is insufficient, And for these problems and deficiencies put forward the corresponding methods and countermeasures, in order to improve the solvency of the company, so as to further improve the interests of stakeholders. Keywords：Baiyunshan Pharmaceutical Problems and Countermeasures Questions and Suggestions Solvency 前 言 偿债能力是指企业偿还各种债务的能力，同时它反映了企业财务的灵活性。通常从短期偿债能力和长期偿债能力两个角度进行分析。在公司制企业中进行偿债能力分析对于债权人、投资者及经营者均至关重要。进行偿债能力分析对企业能否