金健米业公司偿债能力分析与建议研究.docVIP

毕业设计（论文） 金健米业公司偿债能力分析与建议研究 姓 名：石一帆 学 号专 业：财务管理 学院（系）：经济管理学院 指导教师：郑宇梅 副教授 2019年5月 PAGE i 摘 要 随着我国经济的深入发展，同行业间竞争变得越来越激烈，如果企业想要在行业内立足，想要稳定快速的发展，就必须拥有足够的资金。为了获取足够的资金作为自己的后盾，有很多的企业都选择了借款来获取所需要的资金，也可以称之为负债经营。而负债虽然可以为企业带来意想不到的经济效益，但是如若没有做到适当负债，它也可能将财务风险带给企业。因此，企业想要充分利用外部资金来帮助自身快速发展，又想最大限度的降低负债带来的风险，就需要充分权衡两者之间的关系，这就需要进行偿债能力的分析。 本文首先参考国内外研究学者的相关研究。然后简单阐述了与偿债能力相关的一些理论。再以金健米业公司为具体的研究对象，对其相关的财务指标进行分析，从而了解金健米业现有的发展状态。最后在前文的研究基础上发现金健米业偿债能力存在短期负债所占比重大、资产负债率高、产权比率高等问题，并针对上述问题提出科学举债、平衡企业资产与负债、制定合理偿债计划等可行性发展建议。 关键词：金健米业公司；偿债能力；财务报表 PAGE iv ABSTRACT With the in-depth development of Chinas economy, the competition between the same industry is becoming more and more fierce. If an enterprise wants to gain a foothold in the industry and achieve stable and rapid development, it must have enough funds.In?order?to?obtain?enough?funds?as?their?backing,?many?enterprises?have?chosen? to?borrow?money?to?obtain?the?needed?funds,?which?can?also?be?called?liability?operation.Although?debt?can?bring?unexpected?economic?benefits?to?the?enterprise,?it?may?also?bring?financial?risks?to?the?enterprise?if?it?fails?to?carry?out?appropriate?debt.Therefore, if an enterprise wants to make full use of external capital to help its rapid development and reduce the risk brought by debt to the maximum extent, it needs to fully weigh the relationship between the two, which requires debt paying ability analysis. This?paper?first?refers?to?the?relevant?research?of?domestic?and?foreign?researchers.Then?it?briefly?expounds?some?theories?related?to?solvency.?Then?take?jinjian?rice?company?as?the?specific?research?object,?and?analyze?its?relevant?financial?indicators,?so?as?to?understand?the?current?development?status?of?jinjian?rice?industry.Finally,?on?the?basis?of?the?above?research,?it?is?found?that?the?debt?paying?ability?of?Jinjian Cereals Industry Co.Ltd.?has?problems?such?as?the?large?proportion?of?short-term?liabilities,?high?asset-liability?ratio?and?high?equity?ratio,?and?puts?forward?