迁安宏奥公司偿债能力分析与评价研究 会计学毕业论文.docVIP

PAGE 6 摘 要 用自己的资产偿还自己的债务，就叫做企业的偿债能力，偿债能力主要包括两个方面，第一是企业长期偿债能力，第二是企业短期偿债能力。偿债能力的强弱，对企业的发展起着至关重要的作用，公司想要发展就必须有较强的偿债能力。在企业日常经营活动中，投资活动，融资活动，生产经营等都会对企业偿还债务能力产生影响。所以，偿还债务能力分析在所有的财务分析中尤为重要，对公司发展具有积极的意义。本研究以迁安宏奥公司为研究对象，在理论梳理的基础上，对公司的偿债能力作了系统的分析，找出公司偿还债务能力存在的问题及原因，最后针对实际问题提出提高迁安宏奥公司偿债能力的对策。希望对公司的财务实践起到积极的参考，为公司更好地融资、经营和发展起起到积极的作用。 关键词：偿债能力；财务风险；现金流 ABSTRACT To repay ones debts with ones own assets is called the solvency of an enterprise, The solvency mainly includes two aspects: the first is the long-term solvency of enterprises, and the second is the short-term solvency of enterprises. Debt-paying ability plays a vital role in the development of enterprises. Strong solvency is the basic condition for the companys development, and it is also a matter of great concern to corporate investors, creditors and stakeholders. In business operations, many activities will have an impact on the companys solvency, such as investment, financing, and operations. Therefore, the analysis of solvency is an important part of the companys financial analysis work, and it has positive significance for the company to optimize its capital structure, enhance its solvency and healthy development. This study takes Qianan Hongao Company as the research object. On the basis of theoretical combing, it makes an in-depth and comprehensive analysis of the companys solvency, finds out the problems and causes of the companys solvency, and finally proposes to improve the actual problems. The countermeasures for the solvency of Qianan Hongao Company. I hope to play a positive role in the companys financial practice and play a positive role in the companys better financing, operation and development.KEYWORDS：Solvency; financial risk; cash flow 目 录 TOC \o 1-3 \h \z 摘 要 i ABSTRACT ii 目 录 iii 1绪论 5 1.1 选题背景、研究目的与意义 5 1.1.1 选题背景 5 1.1.2 研究的目的和意义 5 1.2 国内外相关研究现状与评述 6 1.2.1 国外相关研究现状 6 1.2.2 国内相关研究现状 6 1.2.3 国外内相关研究评述 7 1.3 总体思路和研究框架 8 1.4 研究问题及解决方法 8 2 相关理论基础 9 2.1