蠡县剑飞纺织公司偿债能力分析与建议研究.pdfVIP

摘 要 近年来，我国纺织行业整体持续增长，发展迅速，但债务风险大、偿债能力 较弱也是个不可忽视的问题。企业财务方面好坏主要依据于偿还到期债务能力， 而企业的经营发展强大与偿债能力又有着密切的关联，如果对企业的偿债能力展 开探究，就能够预料到未来的收入、经营时间的长久和风险程度，也有助于企业 做出正确的决策，从而企业也可以更加稳定长久的发展。本文以蠡县剑飞纺织公 司为研究对象，首先了解国内外现状，然后再对其 2014-2018 年五年的数据进行 长时期和短时期偿还债务能力各个指标的比率剖析，比如存货周转速度、速动比 率等都是短期指标；股东权益比率、负债总额占资产总额比重等都是长期指标。 然后再挑选同行业的两个公司与之进行对比说明，找到本公司在偿债能力方面有 哪些问题并给出解决方案进而让企业在偿债实力上进一步增强。 关键词：纺织行业；偿债能力；比率分析；问题与建议 i ABSTRACT In recent years, Chinas textile industry as a whole continues to grow and develop rapidly ，but it is also a problem that the debt risk is high and the solvency is weak. whether financial aspect of an enterprise is good or bad depends mainly on the ability to reply the debts due, and the strong operation and development of an enterprise are closely related to the ability to repay debts. If we explore the solvency of an enterprise, we can predict how much revenue, how long the operation time and how much risk there will be in the future. It is also helpful enterprises to make exact strategic decisions, then enterprises can develop more steadily and long-term. The thesis takes Lixian Jianfei Textile Company as the research target. First, it understands the current situation at home and abroad, and then carries on the analysis of the rations of various indicators of long-term and short-term debt repayment ability for its five-year data from 2014 to 2018. Then select two companies in the same industry to compare with it, find out what problems the company has in debt repayment and give solutions, so that the company can further enhance its debt repayment strength. KEY WORDS: the textile industry; debt paying ability; rati