南通福友服饰公司偿债能力分析及评价研究 会计学毕业论文.docVIP

PAGE 23 摘 要 偿债能力分析作为财务分析不可或缺的部分，公司财务的灵活性以及债务的偿还能力均由其所体现。作为债权人判断是否借贷给该公司的一个重要指标，偿债能力分析可以使投资人更加深入的了解该企业的偿债能力，从而决定是否对其进行投资。同时，也能为该企业的管理者提供资金、运营等方面的预测，为企业的持续发展提供一个正确的方向。因此，债权人等利益相关者需要充分了解该企业的偿债能力，明确影响企业偿债能力的因素，对企业长期偿债能力和短期偿债能力的数据和指标进行分析。 本文通过对南通福有服饰公司的短期偿债能力和长期偿债能力进行分析，发现了该公司存在的一些隐患。以财务管理理论、财务战略理论为指导，南通福友服饰2015年—2018年的数据为依据，运用理论与实践相结合、文献资料等方法，从短期偿债能力、长期偿债能力两个方面计算公司的偿债能力指标。通过计算对南通福友服饰公司的流动比率、现金比率、速动比率、资产负债率和产权比率的数值进行了分析，并对公司的偿债能力进行了深入的研究。研究发现该公司的偿债能力比较弱，通过分析找到其偿债能力弱的原因，并提出提高销售能力、加强存货管理、减少短期借款等措施来提升企业的偿债能力。 关键词：短期偿债能力；长期偿债能力；南通福友服饰公司 ABSTRACT As an indispensable part of financial analysis, solvency analysis reflects the companys financial flexibility and debt repayment ability. As an important indicator for creditors to judge whether to lend to the company, solvency analysis can enable investors to have a deeper understanding of the companys solvency, so as to decide whether to invest in it. At the same time, it can also provide fund, operation and other forecasts for the managers of the enterprise, and provide a correct direction for the sustainable development of the enterprise. Therefore, creditors and other stakeholders need to fully understand the solvency of the enterprise, clarify the factors affecting the solvency of the enterprise, and analyze the data and indicators of the long-term solvency and short-term solvency of the enterprise. This paper analyzes the short-term solvency and long-term solvency of Nantongfuyou clothing company, and finds out some hidden dangers of the company. Under the guidance of financial management theory and financial strategy theory, and based on the data of Nantongfuyou clothing from 2015 to 2018, the company calculated its solvency index from two aspects of short-term solvency and long-term solvency by combining theory with practice and literature materials. This paper analyzes the current ratio, cash ratio, quick ratio, asset-liability ratio and equity ratio of Nantongfuyou clothing company through calculation, and conducts an