吉林吉恩镍业股份有限公司偿债能力分析.doc

经典专科、本科、硕博、研究生、期刊毕业论文 经典2019成稿 仅供参考 PAGE 精心整理 仅供参考 勿用作商业用途 吉林吉恩镍业股份有限公司偿债能力分析 摘要：企业的偿债能力衡量了一个企业是否有足够的实力在债务到期时进行清偿，对于保障企业获得稳定持续的收益来支撑正常的运转起到决定性作用。我国对偿债能力的研究是站在长期和短期两个角度进行的。对企业进行准确的偿债能力的评价，推动企业健康发展、控制财务风险以及对未来企业发展情况的预测等，帮助企业全面地了解企业的整体情况。吉林吉恩镍业股份有限公司在2011年后持续亏损，短借长投致逾期债务恶化，直到退市破产重组。本文通过对吉恩镍业公司近四年偿债能力数据的分析，发现该公司偿债能力方面的问题：资产、负债结构存在问题，财务费用、应收款项大。在此问题上，提出盘活资产、优化融资结构、加速收回应收账款、积极协商寻求债务和解的建议与对策。 关键词 吉恩镍业 短期偿债能力 长期偿债能力 指标分析 Abstract：The solvency of a company measures whether a company has sufficient strength to pay off when the debt expires, which plays a decisive role in ensuring that the company obtains stable and sustainable income to support normal operation. Chinas research on solvency is based on both long-term and short-term perspectives. To assess the companys overall urgency, to promote the companys healthy development, to control financial risks, and to predict the future development of the company, to help companies fully understand the overall situation of the company. Jilin Jien Nickel Co., Ltd. continued to lose money after 2011, short-term long-term investment caused the overdue debt to deteriorate, until the delisting and bankruptcy restructuring. Through the analysis of the data of solvency of Jean Nickel in the past four years, this paper finds the problems of the companys solvency: there are problems in the structure of assets and liabilities, and the financial expenses and receivables are large. On this issue, suggestions and countermeasures for revitalizing assets, optimizing financing structure, accelerating the collection of accounts receivable, and actively negotiating debt recovery are proposed. Key Words Jien Nickel Short term solvency Long term Index analysis 目 录 1 引言…………………………………………………………………………… 1 研究背景 ………………………………………………………………………… 1 研究目的及意义………………………………………………………………1 1.3 国内外研究现状……………………………………………………………………2 1.4 研究手段……………………………………………………………………2 1.5 主要内容……………………………………………………………………3 2 偿债能力理论概述 …………………………………………………………… 3 2.1 短期偿债能力分析 …