国际商学院-白酒行业偿债能力分析-以光线传媒为例.pdfVIP

白酒行业偿债能力分析——以泸州老窖为例 摘要：在如今经济发展越来越快的大背景下，越来越的公司也开始关注与重视负 债经营。负债经营也已经成为众多企业选择的重要融资工具。在合理范围中的负债经 营，可以让企业将资金发挥得好，给企业带来更大的收益。并且使用负债经营可以降 低企业对自有资金的需求，带动整个市场的物资流转和资金融通，在时间间隙中为企 业带来更加有利的条件去筹集资金。但与此同时，负债经营也会给企业带来一定的的 财务风险，最严重的后果是会导致企业破产。 本文以泸州老窖为例通过短、长期偿债能力分析以及与营运、现金流量相结合分 析其偿债能力。在分析中发现问题，并提出促进该公司持续稳定发展的合理化建议。 希望对树立民族品牌和增强国际竞争力，以及发挥各个产业的个性化，促进产业健康 可持续发展具有重要意义。 关键词：偿债能力分析；上市公司；企业债务；财务分析； I Analysis of Liability of Liquor Industry——Taking Luzhou Laojiao as an Example Abstract:Now in the background of economic development more and more quickly, more and more companies are beginning to pay much attention to debt management.Debt management has also become an important financing tool for many companies to choose. Within a reasonable scope of debt management, enterprises can make good use of funds and bring greater benefits to enterprises. And the use of debt management can reduce the demand for self-owned funds, drive the circulation of materials and financial resources throughout the market, and bring more favorable conditions for enterprises to raise funds in time and space.But at the same time, the operation of liabilities will also bring certain financial risks to the company, the most serious consequence is that the company will go bankrupt. This paper takes Luzhou Laojiao as an example to analyze its solvency by combining short-term and long-term solvency analysis and combining with operation and cash flow. Find out the problems in the analysis and put forward reasonable suggestions to promote the sustainable and stable development of the company. It is hoped that it is of great significance to establish national brands and enhance international competitiveness, as well as to personalize individual industries and promote the healthy and sustainable development of the industry. Key words: Solvency analysis,Lis