对联想集团财务报告偿债能力分析.pdf

对联想集团财务报告偿债能力分析 摘 要 现代社会IT行业竞争加剧，各企业为了能在市场上稳定立足，就需要向外界 筹集大量的资金满足经营活动的需求。因此，企业的偿债能力分析至关重要，分 析偿债能力的强弱能够反映企业财务状况的好坏和经营管理能力的合理性，同时 可以帮助企业预测风险、保护经济利益。 本文分析联想集团的偿债能力，以 2016 年-2018 年的财务数据为基础，首 先运用指标分析的方法，对该上市公司的债务状况进行数据上的充分了解；其次， 运用行业分析的方法，与同行竞争企业的指标数据进行对比，分析影响联想集团 偿债能力的因素；最后，找出集团在发展过程中存在的问题，针对发现的问题给 出对策，同时希望对所在行业有所帮助。 关键词：联想集团；偿债能力分析；影响因素；问题和对策 I II Analysis on the solvency of Lenovo Groups financial report Abstract In modern society, the competition in IT industry is intensifying. In order to establish a stable foothold in the market, enterprises need to raise a large amount of funds from the outside world to meet the needs of business activities. Therefore, it is crucial to analyze the solvency of an enterprise. Analyzing the solvency can reflect the rationality of the enterprises financial status and management ability, and at the same time can help the enterprise to predict risks and protect economic interests. This paper analyzes the debt paying ability of lenovo group. Based on the financial data from 2016 to 2018, it firstly USES the method of index analysis to fully understand the debt status of the listed company. Secondly, by using the method of industry analysis, the author compares the index data of peer and competitive enterprises to analyze the factors affecting the solvency of lenovo group. Finally, the problems existing in the development process of the group are identified, and countermeasures are given for the problems found, in the hope of being helpful to the industry. Key words:Lenovo Groups; Solvency analysis; Influence factor; Problem and countermeasu III