同方股份有限公司偿债能力分析 会计学毕业论文.docxVIP

PAGE PAGE 15 同方股份有限公司偿债能力分析 摘要：为了应对竞争激烈的市场环境，越来越多的企业开始举债经营，但此种经营方式需要充足的偿债能力为基础。因此分析企业的偿债能力是评估企业在未来是否有发展可能性以及是否具有偿还债务的能力的重要途径。使用偿债能力分析指标体系来展示偿债状况，以便准确评估企业的偿债能力，从而帮助管理者做出可靠地判断和决策。与此同时，分析偿债能力还能在一定程度上控制财务风险，为企业将来的融资提供正确的方向，以及为企业以后发展提供保障。 本文以同方股份有限公司为例，通过计算和分析其短期偿债能力与长期偿债能力的各项指标来评价其偿债能力的强弱，并在此基础上找出其存在的问题，再通过如何提高偿债能力提出可行性的建议，使企业获得更强的举债能力和融资手段，解决未来可能出现的风险，从而获得更好的发展。 关键词：同方股份有限公司 短期偿债能力 长期偿债能力 Abstract : In order to cope with the fierce market environment, more and more enterprises are beginning to borrow money, but this type of operation requires sufficient solvency. Therefore, analyzing the solvency of enterprises is an important way to assess whether the company has the possibility of development in the future and whether it has the ability to repay debts. In order to accurately evaluate the solvency of the company, the companys debt repayment status can be demonstrated through the solvency analysis indicator system, thus helping the enterprise managers to make reliable judgments and decisions. At the same time, analyzing the solvency can also control financial risks to a certain extent, provide the correct direction for the companys future financing, and provide guarantee for the future development of the company. Taking Tongfang Co., Ltd. as an example, this paper judges its solvency by calculating and analyzing its short-term solvency and long-term solvency indicators, and finds out its problems on this basis. How to improve the solvency and put forward feasible proposals, so that enterprises can obtain stronger debt-raising ability and financing means, solve the risks that may arise in the future, and thus obtain better development. Key words:Tongfang Company Limited Short-term solvency Long-term solvency 目录 1 绪论 1 1.1 研究目的及意义 1 1.1.1 研究目的 1 1.1.2 研究意义 1 1.2 国内外研究现状 2 1.2.1 国外研究现状 2 1.2.2 国内研究现状 2 1.3 研究内容和方法 3 1.3.1 研究内容 3 1.3.2 研究方法 3 2 同方股份有限公司偿债能力分析 4 2.1 同方股份有限公司简介 4 2.2 同方股份有限公司短期偿债能力分析 4 2.2.1 流动比率分析 4 2.2.2 速动比率分析 5