創(chuàng)業(yè)板上市公司償債能力分析畢業(yè)論文(已修改)
2025-09-08 23:25 本頁面
【正文】 創(chuàng)業(yè)板上市公司償債能力分析 摘 要： 中國步入新時代以來，市場經(jīng)濟飛速發(fā)展，市場體制隨之不斷完善，創(chuàng)業(yè)板市場也應運而生。我國創(chuàng)業(yè)板市場的建立具有重大的意義，其對于我國創(chuàng)業(yè)投資體系的建設、多層次資本市場的構建以及我國其他方面的經(jīng)濟改革都有極大地推動作用。我國創(chuàng)業(yè)板市場起步晚，規(guī)章制度還不完善，使得創(chuàng)業(yè)板上市公司存在一些問題。本文為了探究創(chuàng)業(yè)板上市公司償債能力，運用了文獻研究和統(tǒng)計分析法，淺析了影響償債能力的因素，并從中找出問題。淺要的得出創(chuàng)業(yè)板上市公司長期償債能力較強，短期償債能力較弱的的結論，并發(fā)現(xiàn) 2020 年上市當年創(chuàng)業(yè)板上市公司可能對財務數(shù)據(jù)進行了粉飾。償債能力代表公司生命力，在企業(yè)面對風險時，強大的償債能力無疑是公司有力的保障。 關鍵詞： 創(chuàng)業(yè)板； 短期償債能力； 長期償債能力； 償債能力 Research on solvency of GEMlisted panies Abstract： Since China entered a new era, the rapid development of market economy, the market system has also been gradually perfected .The growth enterprise market also arises at the historic moment .The establishment of the growth enterprise market is of great significance in our country, the construction of venture investment system in our country, the construction of a multilevel capital market, and other aspects of economic reform that it has greatly promoted in china. But at the same time, the growth enterprise market in China started late, the rules and regulations is not perfect, so that there are some problems about the listed panies on GEM. In this paper, in order to explore the gem listed pany debt paying ability, using the literature research and statistics analysis, found that the factors of influence the solvency, and to find out the problem . Shallow to conclude the gem listed pany in the longterm debt paying ability is stronger, the conclusion of shortterm debt paying ability is weak, and found that went public in 2020 when the gem listed panies to whitewash financial data. Solvency vitality on behalf of the pany ,when enterprise face all kinds of risks, there is doubt that the strong solvency is benefit of the guarantee for pany. Keywords: GEM。 shortterm solvency。 longterm solvency。 solvency I 目 錄 1 緒論 ???? ??????????????????????????? 1 研究背景和意義 ???????????????????????? 1 研究內(nèi)容及方法 ???? ???????????????????? 2 2 文獻綜述 .......................................................... 3 相關概念 ...................................................... 3 創(chuàng)業(yè)板 .................................................. 3 償債能力 ................................................ 3 相關文獻 ...................................................... 3 3 償債能力現(xiàn)狀分析 .................................................. 5 樣本選擇與數(shù)據(jù)來源 ............................................ 5 長期償債能力分析 .............................................. 6 指標構成 ................................................ 6 指標分析 ................................................ 7 短期償債能力分析 .............................................. 8 指標構成 ................................................ 8 指標分析 ................................................ 9 本章小結 ..................................................... 11 4 償債能力形成原因分析 ............................................. 12 外部原因 ..................................................... 12 內(nèi)部原因 ..................................................... 12 5 結論及建議 ....................................................... 15 結論 ......................................................... 15 建議 ......................................................... 15 致謝
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