四川长虹公司偿债能力分析.docx

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四川长虹公司偿债能力分析

摘要

现阶段，我国经济正处在快速发展的阶段，企业的数量也呈现出逐渐增长的态势。企业在发展的过程当中呈现出越来越多的问题，偿债能力也可说用企业资产和经营过程创造的收益偿还债务的能力，企业有无现金支付能力和偿债能力是企业能否健康发展的关键，企业偿债能力分析是企业财务分析的重要组成部分。本文以四川长虹公司为研究对象，运用财务指标对四川长虹公司的偿债能力进行了分析，发现了其在偿债能力中存在着周转率相对较低、融资计划与产业结构合理性欠缺、资产管理不到位等问题，提出了提高资金周转率、制定合理融资计划、提高现金流量整体水平、优化产业资本结构、提高固定资产的利用率、增加资产管理等提高偿债能力的措施。

关键词:四川长虹公司；短期偿债能力；长期偿债能力；短期偿债能力分析；长期偿债能力分析

SolvencyAnalysisofSichuanChanghongCompany

Abstract

Atpresent,Chinaseconomyisinastageofrapiddevelopment,andthenumberofenterprisesisalsoshowingatrendofgradualgrowth.Intheprocessofenterprisedevelopment,therearemoreandmoreproblems.Solvencyistheabilitytouseenterpriseassetstopayoffenterprisedebts;dynamiccanalsobecalledtheabilitytouseenterpriseassetsandtheincomecreatedbybusinessprocesstopayoffdebts.Whetheranenterprisehastheabilitytopaycashandrepaydebtsisthekeytoitshealthydevelopment.Debtpayingabilityanalysisisanimportantpartoffinancialanalysis.Tosolvethecompanysfinancialproblemsisaproblemthateveryresearchershouldfaceandexplore.ThispapertakesSichuanChanghongcompanyastheresearchobject,combinedwithalargenumberofdataanalysis,analyzesthedebtrepaymentabilityofthecompany,analyzesSichuanChanghongcompanywithfinancialindicators,discussestheproblemsinitsdebtrepaymentability,suchasrelativelylowturnoverrate,lackofrationalityoffinancingplanandindustrialstructure,andinadequateassetmanagement,andputsforwardtoimprovethecapitalThespecificsuggestionsincludetheturnoverrateoffunds,thechangeoffinancingplanandtherationalityofoptimizingindustrialstructure.SoastoputforwardsomesuggestionsforthedevelopmentofSichuanChanghongcompany,andalsoprovidereferenceforcompaniesinthesameindustry.

Keywords:SichuanChanghongCompany;Short-termSolvency;Long-termSolvency;Analysis

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