揽月工程科技公司的偿债能力分析.docxVIP

PAGE PAGE 2 摘 要 在现今社会经济和市场经济的飞速发展之下,财务分析对于公司来说是不可缺少的一部分，其中作为财务分析中的重要部分的偿还债务的能力，也越来越受到公司利益相关者的关注。偿债能力分析是衡量公司经营发展过程中经营风险的重要依据,通过对公司该能力的分析可以更好的反映出公司是否能够持续经营下去,同时也能够帮助企业管理层更好的做出未来发展规划。 本文主要通过对揽月工程科技有限公司的财务数据进行收集,然后对公司的财务比率进行深入详细的分析并对此给出相应的评价。针对公司的偿债能力,运用其短期及长期的的相关债务指标进行具体的分析,了解公司的偿付能力现状,对其偿债能力进行相应的评价,并对其存在的问题进行深入探究,为进一步提高公司对债务的偿还能力提出相关的解决对策。 关键词：揽月工程科技有限公司 偿债能力 财务比率 指标分析 Abstract In pace with the expand at full speed of social economy and market economy, financial analysis has become an integral part of the company, and the ability to repay debt as an important part of financial analysis is becoming more and more concerned by creditors, investors and operators. Solvency analysis is an important basis for measuring the business risk in the company's operation. The analysis of the company's ability can better reflect whether the company can continue to operate, and also help the management to make a better future development plan. This paper mainly collects the financial data of Lanyue Engineering Technology Co., Ltd., then analyzes the financial ratio of the company in detail and make appropriate evaluation. In view of the company's solvency,use debt indicators related to short-term and long-term to concrete analysis, to understand the current situation of the company's solvency, to evaluate its solvency, and to point out the main problems existing in the company's solvency and to analyze the reasons for its existence, to explore the main factors affecting the company's solvency, and to put forward relevant countermeasures to further improve the solvency of the company. Keywords: Lanyue Engineering Technology Limited Debt Paying Ability Financial Ratio Indicator analysis 目 录 TOC \o "1-2" \h \u 一、引言 1 1.1?研究的背景 1 1.2研究的目的及意义 1 二、揽月科技公司概况 2 2.1公司简介 2 2.2公司基本财务数据 2 三、揽月科技的偿债能力分析 3 3.1短期偿债能力分析 4 3.2长期偿债能力分析 5 3.3从盈利能力角度的偿债能力分析 7 3.4从营运能力角度的偿债能力分析 8 四、揽月科技公司偿债能力存在的问题 8 4.1短期偿债能力方面存在的问题 8 4.2长期偿债能力方面存在的问题 9 4.3公司存在的其