论文总字数：16382字

摘 要

企业的偿债能力是指企业偿还各种到期债务的能力，是企业对其各种到期债务偿还的的保证程度。企业偿债能力的强弱，不仅体现了企业目前的财务状况，还反映了企业当前的发展状况。在市场经济条件下，偿债能力是企业经营者、投资者和债权人等会计报表使用者都非常关心的问题，因此对偿债能力的分析显得尤为重要。在现代企业的实践中，分析企业的偿债能力时，越来越看重相关偿债能力指标的计算分析。

本文将在对偿债能力简单介绍的基础上，从有关企业偿债能力分析的各项指标入手，以上市公司为例，讲述如何通过有关指标来评估企业的偿债能力，同时全面剖析各项指标存在的优缺点，分析指标研究目前存在的局限性，探讨企业偿债能力分析指标的改进建议。

关键词：偿债能力 分析 指标 改进

Research on financial analysis index based on debt paying ability

Abstract

The solvency of the enterprise is the ability of the enterprise to repay the debts, and it is the guarantee for the enterprise to repay the debts.The solvency of the enterprise not only reflects the current financial situation of the enterprise, but also reflects the current development of the enterprise.Under the condition of market economy, debt paying ability is a problem that enterprise managers, investors, creditors and other accounting statements users are very concerned about, so it is very important to analyze the ability of paying debts.In the practice of modern enterprises, when analyzing the solvency of the enterprise, more and more value related to the calculation and analysis of the ability to repay the debt.

This article will briefly introduce the solvency and the enterprise debt paying ability analysis and calculation of indicators, to listed companies, for example, tells the story of how to pass the relevant indicators to assess the solvency of enterprises, also list the advantages and disadvantages of various indexes, points out the limitations of the existing index, of enterprise debt paying ability analysis index recommendations for improvement.

Key words: debt paying ability; Analysis; index; make better

目 录

摘要...............................................................1

Abstract............................................................2

第一章 引言........................................................3

1.1 研究的背景及现实意义...........................................5

1.1.1 研究背景和必要性 .................................................5

1.1.2 研究的现实意义....................................................5

1.2 偿债能力分析指标的研究现状............................................5

1.2.1 国内的研究现状....................................................5

1.2.2 国外的研究现状....................................................6

第二章 偿债能力分析的基本理论.....................................6

2.1 偿债能力分析的概念....................................................6

2.1.1 偿债能力分析的含义.................................................6

2.1.2 偿债能力分析的研究内容.............................................6

2.2 偿债能力的影响因素....................................................6

2.2.1 短期偿债能力的影响因素.............................................6

2.2.2 长期偿债能力的影响因素.............................................7

第三章 偿债能力分析的财务指标......................................7

3.1 衡量短期偿债能力的指标...............................................7

3.2 衡量长期偿债能力的指标................................................9

第三章 上市公司偿债能力的案例分析..................................10

4.1 上市公司的基本情况...................................................10

4.2 上市公司偿债能力指标分析.............................................10

4.2.1 苏宁云商集团股份有限公司的短期偿债分析............................10

4.2.2 苏宁云商集团股份有限公司的长期偿债分析............................12

第五章 研究总结..................................................13

5.1 短期偿债能力指标的局限性.............................................13

5.1.1 短期偿债能力分析指标的局限性......................................13

5.1.2 短期偿债能力分析指标的改造建议....................................13

5.2 长期偿债能力指标的局限性.............................................14

5.2.1 长期偿债能力分析指标的局限性......................................14

5.2.2 长期偿债能力分析指标的改造建议....................................14

参考文献..........................................................15

致谢..............................................................16

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