創(chuàng)業(yè)板上市公司償債能力分析畢業(yè)論文-全文預覽
【正文】 者制定財務計劃，調(diào)整財務結(jié)構(gòu)提供信息。從債權(quán)人的角度看，償債能力影響到本金利息的風險性。如何有效的控制風險成為企業(yè)得以長久生存的重要保障條件，而如何讓準確的預測及測量企業(yè)風險成為企業(yè)控制風險的前提條件。在財務分析中體現(xiàn)企業(yè)安全性的就是企業(yè)產(chǎn)償債能力分析，因為對企業(yè)安全性威脅最大的是“財務失敗”現(xiàn)象的發(fā)生，即企業(yè)無力償還到期債務導致訴訟或破產(chǎn)。 創(chuàng)業(yè)板市場的存在 拓寬 了 融資渠道，緩解中小企業(yè)經(jīng)營困難。在創(chuàng)業(yè)板市場上市的公司大多從事高科技業(yè)務，成立時間較短規(guī)模較小，業(yè)績不突出，但有很大的成長空間。對于企業(yè)來說償債能力是企業(yè)財務相當重視的一個財務能力，在財務分析中是必不可少的一個財務指標。 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。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。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(gòu)建以及我國其他方面的經(jīng)濟改革都有極大地推動作用。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。 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(gòu)成 ................................................ 6 指標分析 ................................................ 7 短期償債能力分析 .............................................. 8 指標構(gòu)成 ................................................ 8 指標分析 ................................................ 9 本章小結(jié) ..................................................... 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(jié)論及建議 ....................................................... 15 結(jié)論 ......................................................... 15
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