志高控股偿债能力分析.pdfVIP

摘要 偿债能力反映了企业偿付自身债务的能力，以及企业的经营现状。偿债能力分析是财 务报表分析中的一个重要部分。掌握企业偿债能力的影响因素，运用相关指标来分析企 的偿债能力，从而找出企业财务状况存在的问题，这对于企业自身的生存发展、企业的投 资者和债权人而言都是十分重要的。本文通过运用偿债能力分析的相关指标对志高控股的 偿债能力进行分析，进而找出志高控股偿债能力存在的主要问题，包括长期负债占比偏低 、资产负债率较高、现金流量水平低和智能化落实的失败四个问题。并给出了相应的管理 建议，包括适当增加长期负债、提高股权融资的比例、提高现金流量水平和加大企业的研 发投入四条建议。 关键词：偿债能力；经营状况；负债；筹资 Abstract Solvency reflects the ability of an enterprise to pay its own debts and the status quo of its operations. Solvency analysis is an important part of financial statement analysis. It is very important for the survival and development of an enterprise, its investors and creditors to grasp the influencing factors of its debt paying ability, analyze its debt paying ability with relevant indicators, and find out the problems in its financial status. This paper analyzes the solvency of zhigao holding by using relevant indicators of solvency analysis, and then finds out the main problems of the solvency of zhigao holding, including the low proportion of long-term liabilities, high asset-liability ratio, low level of cash flow and the failure of intelligent implementation. The corresponding management Suggestions are given, including appropriately increasing long-term liabilities, increasing the proportion of equity financing, increasing the level of cash flow and increasing the investment in research and development of enterprises. Key words: solvency ratio; Business status; liabilities; Financing 目录 1 绪论1 1.1 研究背景2 1.2 研究目的及意义3 1.2.1 研究目的 1.2.2 研究意义 1.3研究内容与研究方法 1.3.1 研究内容 1.3.2 研究方法 2 志高控股偿债能力分析 2.1 志高控股简介 2.2 相关负债项目数据分析 2.3 偿债能力分析