【正文】 西 京 學(xué) 院 本科畢業(yè)設(shè)計 (論文 ) 淺談企業(yè)償債能力分析研究 教學(xué)單位： 經(jīng)濟(jì)系 專 業(yè)： 會計學(xué) 1 摘要 在市場經(jīng)濟(jì)條件下 ,同行業(yè)間競爭激烈。企業(yè)要立于不敗之地 ,就必須有足夠的資金做后盾。為了彌補(bǔ)自有資金的不足 ,負(fù)債經(jīng)營是各個企業(yè)不可避免要走的一條路。負(fù)債作為企業(yè)的一種資金來源渠道 ,它既可為企業(yè)帶來厚利 ,又使企業(yè)面臨巨大的風(fēng)險。因此 ,企業(yè)就必須在效益和風(fēng)險之間作出適當(dāng)?shù)臋?quán)衡。在充分利用外部資金的同時 ,又要保持合理的負(fù)債比率和結(jié)構(gòu)。這就要 求企業(yè)重視對償債能力的分析。為做好企業(yè)償債能力的分析，必須作好財務(wù)基礎(chǔ)規(guī)范工作，還要考慮到提高和降低公司償債能力的相關(guān)因素 ， 只有這樣才能保證做好企業(yè)的償債能力分析，為企業(yè)管理者做好戰(zhàn)略決策提供財務(wù)依據(jù)。 本文從國內(nèi)外學(xué)者關(guān)于企業(yè)償債能力分析的研究著手，通過對短期償債能力、長期償債能力內(nèi)容的研究，分析出其局限性，并針對局限性提出 改進(jìn) 方法 ，分析出償債能力對企業(yè)的重要性，進(jìn)而利用負(fù)債經(jīng)營給企業(yè)帶來經(jīng)濟(jì)上的利益，讓企業(yè)在選擇償債方法上可以根據(jù)自身的特點選擇適合自己企業(yè)的償債方法， 從而使企業(yè)的發(fā)展能力得到了提高，進(jìn)而 提高企業(yè)的 盈利 能力。 關(guān)鍵詞： 企業(yè)償債能力 ； 短期償債能力 ； 長期償債能力 2 Abstract In a market economy， intense petition among the same industry。 Business to succeed, it must have a sufficient financial backing. To pensate for the lack of own funds, debt management is inevitable in all businesses a way to go, Liabilities as a kind of corporate funding sources, it can bring huge profits for the enterprise, but also let enterprises face a huge risk. Therefore, panies must be made between the benefits and risks of an appropriate tradeoffs. Using of external funding, while also maintaining a reasonable debt ratio and structure. This requires attention to the solvency analysis. As the corporate solvency analysis, to make a financial foundation for work, but also consider to raise and lower the pany39。s ability to service its debt related factors, so as to ensure the good enterprise debt paying ability analysis, for enterprise managers to make good strategy decisionmaking provide financial basis. This article from the domestic and foreign scholars about the solvency of enterprises research to proceed, through to the shortterm solvency, longterm debt paying ability content research, analysis of its limitations, and aimed at the limitations of the proposed improvement methods, analysis of the solvency of enterprises, and the use of debt management bring to the enterprise economic benefits, make enterprise in the choice of repayment methods according to its characteristics to choose their own enterprise debt method, so that enterprise development capability is improved, thereby improving the profitability of enterprises. Keywords: The debtpaying ability of enterprises, Short term debt paying ability, Long term debt paying ability I 目錄 1 緒論 ................................................................................................... 1 題目背景 ........................................................................................................... 1 研究意義 ........................................................................................................... 1 國內(nèi)外研究狀況 ............................................................................................... 2 國內(nèi)研究狀況 ......................................................................................... 2 國外研究狀況 ......................................................................................... 2 2 償債能力概述 ................................................................................... 4 企業(yè)償債能力的指標(biāo)及簡介 ........................................................................... 4 企業(yè)償債能力的意義 ....................................................................................... 4 短期償債能力分析 ........................................................................................... 5 流動比率 ................................................................................................. 6 速動比率 ................................................................................................. 6 現(xiàn)金比率 ................................................................................................. 7 長期償債能力分析 ........................................................................................... 8 資產(chǎn)負(fù)債率 ............................................................................................. 8 已獲利息倍數(shù) ........................................................................................ 9 3 企業(yè)償債能力分析中存在的問題 .................................................. 10 短期償債能力指標(biāo)存在問題 ......................................................................... 10 資產(chǎn)屬性上的差異 ............................................................................... 10 資產(chǎn)質(zhì)量上的差異 ............................................................................... 11 資產(chǎn)計量屬性上的差異 ....................................................................... 11 負(fù)債屬性上的差異 ............................................................................... 11 或有負(fù) 債對企業(yè)償債能力的影響 ....................................................... 11 變現(xiàn)能力上的差異 .....................................