浅谈企业偿债能力分析分析毕业论文

西 京 学 院本科毕业设计(论文)浅谈企业偿债能力分析研究教学单位： 经济系 专 业： 会计学 学 号： 0811030607 姓 名： 胡晓茹 指导教师： 梁彦勋 2012 年 6 月摘要在市场经济条件下,同行业间竞争激烈。企业要立于不败之地,就必须有足够的资金做后盾。为了弥补自有资金的不足,负债经营是各个企业不可避免要走的一条路。负债作为企业的一种资金来源渠道,它既可为企业带来厚利,又使企业面临巨大的风险。因此,企业就必须在效益和风险之间作出适当的权衡。在充分利用外部资金的同时,又要保持合理的负债比率和结构。这就要求企业重视对偿债能力的分析。为做好企业偿债能力的分析，必须作好财务基础规范工作，还要考虑到提高和降低公司偿债能力的相关因素，只有这样才能保证做好企业的偿债能力分析，为企业管理者做好战略决策提供财务依据。本文从国内外学者关于企业偿债能力分析的研究着手，通过对短期偿债能力、长期偿债能力内容的研究，分析出其局限性，并针对局限性提出改进方法，分析出偿债能力对企业的重要性，进而利用负债经营给企业带来经济上的利益，让企业在选择偿债方法上可以根据自身的特点选择适合自己企业的偿债方法，从而使企业的发展能力得到了提高，进而提高企业的盈利能力。关键词：企业偿债能力；短期偿债能力；长期偿债能力AbstractIn a market economy，intense competition among the same industry。Business to succeed, it must have a sufficient financial backing. To compensate for the lack of own funds, debt management is inevitable in all businesses a way to go, Liabilities as a kind of corporate funding sources, it can bring huge profits for the enterprise, but also let enterprises face a huge risk. Therefore, companies must be made between the benefits and risks of an appropriate trade-offs. Using of external funding, while also maintaining a reasonable debt ratio and structure. This requires attention to the solvency analysis. As the corporate solvency analysis, to make a financial foundation for work, but also consider to raise and lower the company s ability to service its debt related factors, so as to ensure the good enterprise debt paying ability analysis, for enterprise managers to make good strategy decision-making provide financial basis.This article from the domestic and foreign scholars about the solvency of enterprises research to proceed, through to the short-term solvency, long-term debt paying ability content research, analysis of its limitations, and aimed at the limitations of the proposed improvement s, analysis of the solvency of enterprises, and the use of debt management bring to the enterprise economic benefits, make enterprise in the choice of repayment s according to its characteristics to choose their own enterprise debt , so that enterprise development capability is improved, thereby improving the profitability of enterprises.Keywords: The debt-paying ability of enterprises, Short term debt paying ability, Long term debt paying ability目录1 绪论 11.1 题目背景 .11.2 研究意义 .11.3 国内外研究状况 .21.3.1 国内研究状况 .21.3.2 国外研究状况 .22 偿债能力概述