苏泊尔股份有限公司偿债能力的分析.docx

STYLEREF 标题 1 29 - [键入文字] 苏泊尔股份有限公司偿债能力的分析 摘要 企业偿债能力是财务分析中最重要的一部分，它包括短期偿债能力和长期偿债能力，是一家企业能否在市场上存活下去以及长期发展下去的关键。它反映着一家企业的财务状况和经营能力。同时，债务的不合理可能会使一家企业的财务风险提升，甚至走向破产。所以偿债能力的合理分析可以使企业合理的做出偿债决策，制定合理偿债计划，规避一部分财务风险。 本研究以浙江苏泊尔股份有限公司为对象，对该公司2014-2018年的偿债能力进行一个系统分析。研究认为，苏泊尔公司的现状：销售与生产没有合理协调导致库存积压严重；企业流动资金没有进行合理的分析利用造成现金闲置过多；应收账款回收慢，导致一部分账款收不回变成坏账，应收账款周转率低；企业管理者没有制定合理的偿债计划，对企业的偿债能力有一定程度的影响。所以该公司想要提高偿债能力，目前需要做的是：解决库存问题，提高存货周转率，充分利用闲置资金，制定合理的偿债计划等措施从而提高偿债能力。 关键词： 偿债能力 短期偿债能力 长期偿债能力 问题对策 Abstract Corporate solvency is the most important part of financial analysis. It includes short-term solvency and long-term solvency. It is the key to the survival and long-term development of an enterprise in the market. It reflects a companys financial situation and operational ability. At the same time, the unreasonable debt may make a companys financial risk increase, or even go bankrupt. Therefore, the reasonable analysis of solvency can enable enterprises to make a reasonable decision on debt repayment, formulate a reasonable plan for debt repayment, and avoid some financial risks. This study takes Zhejiang Super Co., Ltd. as the object of study, and carries out a systematic analysis of the solvency of the company from 2014 to 2018. According to the research, the present situation of Sulpur Company is as follows: unreasonable coordination between sales and production leads to serious inventory backlog; unreasonable analysis and utilization of enterprise liquidity leads to excessive cash idleness; slow recovery of accounts receivable, some bad debts that can not be recovered, low turnover rate of accounts receivable; enterprise managers have not formulated reasonable debt repayment plan, which has a certain solvency ability for enterprises. A certain degree of influence. So if the company wants to improve its solvency, what it needs to do at present is to solve the problem of inventory, improve the turnover rate of inventory, make full use of idle funds, and formulate reasonable repayme